| HS Code | Item Description | w.e.f. | Unit | Drawback when Cenvat facility has not been availed | Drawback when Cenvat facility has been availed | All Industry Drawback Rate | Notes | 
				
					| Drawback Rate | Drawback cap per unit in Rs | Drawback Rate | Drawback cap per unit in Rs | 
				
							
								| (Chapter 72 -83 ) - Section XV-Base Metals and Articles of Base Metal 
 | 
							
								|  | 
					
				
				
					
		| 73 | Chapter 73: Articles of Iron or Steel |   | 
	
					
		| 7302 | Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (cross-ties), Fish- Plates, Chairs, Chair Wedges, Sole Plates |   | 
	
					
		| 730201 | Offset Rail End 
 | 21-Sep-2013 |  | 1.90% |  | 1.90% |  | Fixed |  |   | 
	
		| 10-Oct-2012 |  | 2.4% |  | 2.4% |  | Fixed |  |   | 
	
		| 22-Sep-2011 |  | 3.00% |  | 3.00% |  | Fixed |  |   | 
	
					
		| 730202 | Rail End 
 | 21-Sep-2013 |  | 1.70% |  | 1.70% |  | Fixed |  |   | 
	
		| 10-Oct-2012 |  | 3.2% |  | 3.2% |  | Fixed |  |   | 
	
		| 22-Sep-2011 |  | 4.00% |  | 4.00% |  | Fixed |  |   | 
	
					
		| 730203 | Rails and sleepers | 21-Sep-2013 |  | 1.90% |  | 1.90% |  | Fixed |  |   | 
	
		| 10-Oct-2012 |  | 2.4% |  | 2.4% |  | Fixed |  |   | 
	
		| 22-Sep-2011 |  | 3.00% |  | 3.00% |  | Fixed |  |   | 
	
					
		| 730299 | Others | 21-Sep-2013 |  | 1.70% |  | 1.70% |  | Fixed |  |   | 
	
		| 10-Oct-2012 |  | 2% |  | 2% |  | Fixed |  |   | 
	
		| 22-Sep-2011 |  | 1.00% |  | 1.00% |  | Fixed |  |   | 
	
					
		| 730290 | Other: | 01-Sep-2008 | MT | 1.00% | 467.00 | 1.00% | 467.00 | Fixed |  |   | 
	
		| 18-Jul-2007 | Mt | 1.50% | 700.00 | 1.50% | 700.00 | Fixed |  |   | 
	
		| 15-Jul-2006 | Mt. | 2.20% | 700.00 | 2.20% | 700.00 | Fixed |  |   | 
	
		| 05-May-2005 | MT | 2.50% | 700.00 | 2.50% | 700.00 | Fixed |  |   | 
	
					
		| 730210 | Rails: | 01-Sep-2008 | MT | 1.00% | 467.00 | 1.00% | 467.00 | Fixed |  |   | 
	
		| 18-Jul-2007 | Mt | 1.50% | 700.00 | 1.50% | 700.00 | Fixed |  |   | 
	
		| 15-Jul-2006 | Mt. | 2.20% | 700.00 | 2.20% | 700.00 | Fixed |  |   | 
	
		| 05-May-2005 | MT | 2.50% | 700.00 | 2.50% | 700.00 | Fixed |  |   | 
	
					
		| 73024000 | Fish-plates and sole plates | 15-Nov-2016 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 23-Nov-2015 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 01-Sep-2008 | MT | 1.00% | 467.00 | 1.00% | 467.00 | Fixed |  |   | 
	
		| 18-Jul-2007 | Mt | 1.50% | 700.00 | 1.50% | 700.00 | Fixed |  |   | 
	
		| 15-Jul-2006 | Mt. | 2.20% | 700.00 | 2.20% | 700.00 | Fixed |  |   | 
	
		| 05-May-2005 | MT | 2.50% | 700.00 | 2.50% | 700.00 | Fixed |  |   | 
	
					
		| 73029010 | Other: Material for jointing or fixing rails | 15-Nov-2016 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 23-Nov-2015 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 01-Sep-2008 | MT | 1.00% | 467.00 | 1.00% | 467.00 | Fixed |  |   | 
	
		| 18-Jul-2007 | Mt | 1.50% | 700.00 | 1.50% | 700.00 | Fixed |  |   | 
	
		| 15-Jul-2006 | Mt. | 2.20% | 700.00 | 2.20% | 700.00 | Fixed |  |   | 
	
		| 05-May-2005 | MT | 2.50% | 700.00 | 2.50% | 700.00 | Fixed |  |   | 
	
					
		| 73023000 | Switch blades, crossing frogs, point rods and other crossing pieces | 15-Nov-2016 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 23-Nov-2015 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 01-Sep-2008 | MT | 1.00% | 467.00 | 1.00% | 467.00 | Fixed |  |   | 
	
		| 18-Jul-2007 | Mt | 1.50% | 700.00 | 1.50% | 700.00 | Fixed |  |   | 
	
		| 15-Jul-2006 | Mt. | 2.20% | 700.00 | 2.20% | 700.00 | Fixed |  |   | 
	
		| 05-May-2005 | MT | 2.50% | 700.00 | 2.50% | 700.00 | Fixed |  |   | 
	
					
		| 73029090 | Other | 15-Nov-2016 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 23-Nov-2015 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 01-Sep-2008 | MT | 1.00% | 467.00 | 1.00% | 467.00 | Fixed |  |   | 
	
		| 18-Jul-2007 | Mt | 1.50% | 700.00 | 1.50% | 700.00 | Fixed |  |   | 
	
		| 15-Jul-2006 | Mt. | 2.20% | 700.00 | 2.20% | 700.00 | Fixed |  |   | 
	
		| 05-May-2005 | MT | 2.50% | 700.00 | 2.50% | 700.00 | Fixed |  |   | 
	
					
		| 73021010 | For railways | 15-Nov-2016 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 23-Nov-2015 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 01-Sep-2008 | MT | 1.00% | 467.00 | 1.00% | 467.00 | Fixed |  |   | 
	
		| 18-Jul-2007 | Mt | 1.50% | 700.00 | 1.50% | 700.00 | Fixed |  |   | 
	
		| 15-Jul-2006 | Mt. | 2.20% | 700.00 | 2.20% | 700.00 | Fixed |  |   | 
	
		| 05-May-2005 | MT | 2.50% | 700.00 | 2.50% | 700.00 | Fixed |  |   | 
	
					
		| 73021020 | For tramways | 15-Nov-2016 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 23-Nov-2015 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 01-Sep-2008 | MT | 1.00% | 467.00 | 1.00% | 467.00 | Fixed |  |   | 
	
		| 18-Jul-2007 | Mt | 1.50% | 700.00 | 1.50% | 700.00 | Fixed |  |   | 
	
		| 15-Jul-2006 | Mt. | 2.20% | 700.00 | 2.20% | 700.00 | Fixed |  |   | 
	
		| 05-May-2005 | MT | 2.50% | 700.00 | 2.50% | 700.00 | Fixed |  |   | 
	
					
		| 73021090 | Other | 15-Nov-2016 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 23-Nov-2015 | Kg | 2.00% | 2.5 | 2.00% | 2.5 | Fixed |  |   | 
	
		| 01-Sep-2008 | MT | 1.00% | 467.00 | 1.00% | 467.00 | Fixed |  |   | 
	
		| 18-Jul-2007 | Mt | 1.50% | 700.00 | 1.50% | 700.00 | Fixed |  |   | 
	
		| 15-Jul-2006 | Mt. | 2.20% | 700.00 | 2.20% | 700.00 | Fixed |  |   | 
	
		| 05-May-2005 | MT | 2.50% | 700.00 | 2.50% | 700.00 | Fixed |  |   |