| 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 84 - 85 ) - Section XVI-Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; sound Recorders and Reproducers, Television Image and Sound Recorders and reproducers, Television Image and sound Recorders and Reproducers, and Parts and Accessories of such article
|
|
| 84 |
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliance; parts thereof |
|
| 8438 |
Machinery, Not Specified Or Included Elsewhere In This Chapter, For The Industrial Preparation Or Manufacture Of Food Or Drink, Other Than Machinery For The Extraction Or Preparation Of Animal Or Fixed Vegetable Fats Or Oils |
|
| 843830 |
Machinery for sugar manufacture:
|
01-Sep-2008 |
1.10% |
|
|
|
1.10% |
Fixed |
|
|
| 18-Jul-2007 |
1.30% |
|
|
|
1.30% |
Fixed |
|
|
| 15-Jul-2006 |
1.30% |
|
|
1.30% |
Fixed |
|
|
|
| 05-May-2005 |
|
1.50% |
|
|
Fixed |
1.50% |
|
|
| 843810 |
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products :
|
01-Sep-2008 |
1.10% |
Fixed |
|
|
1.10% |
|
|
|
| 18-Jul-2007 |
Fixed |
1.30% |
1.30% |
|
|
|
|
|
| 15-Jul-2006 |
1.30% |
|
|
|
Fixed |
1.30% |
|
|
| 05-May-2005 |
1.50% |
Fixed |
|
1.50% |
|
|
|
|
| 843890 |
Parts: |
01-Sep-2008 |
Fixed |
|
1.10% |
|
|
1.10% |
|
|
| 18-Jul-2007 |
|
1.30% |
Fixed |
1.30% |
|
|
|
|
| 15-Jul-2006 |
|
1.30% |
|
Fixed |
|
1.30% |
|
|
| 05-May-2005 |
|
1.50% |
|
|
1.50% |
Fixed |
|
|
| 843880 |
Other machinery: |
01-Sep-2008 |
|
1.10% |
Fixed |
1.10% |
|
|
|
|
| 18-Jul-2007 |
|
|
|
Fixed |
1.30% |
1.30% |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.30% |
1.30% |
|
|
|
| 05-May-2005 |
1.50% |
Fixed |
1.50% |
|
|
|
|
|
| 84381010 |
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: Baker |
15-Nov-2016 |
2.00% |
|
|
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
2% |
|
2% |
|
|
|
|
| 01-Sep-2008 |
|
1.10% |
u |
Fixed |
|
1.10% |
|
|
| 18-Jul-2007 |
|
u |
|
1.30% |
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
Fixed |
1.30% |
|
|
u |
|
|
| 05-May-2005 |
1.50% |
1.50% |
|
u |
Fixed |
|
|
|
| 84386000 |
Machinery for sugar manufacture: Machinery for the preparation of fruits, nuts or vegetables |
15-Nov-2016 |
|
|
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
|
2% |
|
|
Fixed |
|
|
| 01-Sep-2008 |
|
1.10% |
u |
Fixed |
|
1.10% |
|
|
| 18-Jul-2007 |
|
1.30% |
Fixed |
1.30% |
|
u |
|
|
| 15-Jul-2006 |
u |
|
|
Fixed |
1.30% |
1.30% |
|
|
| 05-May-2005 |
|
|
u |
1.50% |
Fixed |
1.50% |
|
|
| 84385000 |
Machinery for sugar manufacture: Machinery for the preparation of meat or poultry |
15-Nov-2016 |
|
Fixed |
|
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
2% |
|
Fixed |
|
|
|
|
| 01-Sep-2008 |
Fixed |
u |
|
1.10% |
|
1.10% |
|
|
| 18-Jul-2007 |
u |
|
Fixed |
1.30% |
1.30% |
|
|
|
| 15-Jul-2006 |
u |
1.30% |
Fixed |
1.30% |
|
|
|
|
| 05-May-2005 |
|
|
Fixed |
u |
1.50% |
1.50% |
|
|
| 84388010 |
Auxiliary equipment for extrusion cooking plant |
15-Nov-2016 |
|
|
Fixed |
2.00% |
|
2.00% |
|
|
| 23-Nov-2015 |
|
2% |
|
|
2% |
Fixed |
|
|
| 01-Sep-2008 |
u |
1.10% |
Fixed |
1.10% |
|
|
|
|
| 18-Jul-2007 |
u |
1.30% |
|
Fixed |
|
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
Fixed |
1.30% |
|
|
u |
|
|
| 05-May-2005 |
|
Fixed |
|
1.50% |
1.50% |
u |
|
|
| 84388030 |
Other machinery: Diffusing machines (diffusers) |
15-Nov-2016 |
|
|
|
Fixed |
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
Fixed |
2% |
|
2% |
|
|
|
| 01-Sep-2008 |
|
1.10% |
u |
Fixed |
|
1.10% |
|
|
| 18-Jul-2007 |
|
|
u |
Fixed |
1.30% |
1.30% |
|
|
| 15-Jul-2006 |
Fixed |
1.30% |
1.30% |
|
u |
|
|
|
| 05-May-2005 |
1.50% |
|
Fixed |
u |
1.50% |
|
|
|
| 84388090 |
Other machinery: Other |
15-Nov-2016 |
|
|
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
2% |
|
|
|
Fixed |
|
|
| 01-Sep-2008 |
|
Fixed |
u |
1.10% |
|
1.10% |
|
|
| 18-Jul-2007 |
u |
1.30% |
Fixed |
|
|
1.30% |
|
|
| 15-Jul-2006 |
u |
Fixed |
1.30% |
|
|
1.30% |
|
|
| 05-May-2005 |
u |
1.50% |
Fixed |
|
|
1.50% |
|
|
| 84383010 |
Machinery for sugar manufacture: Sugar cane crushers |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
|
|
2% |
Fixed |
2% |
|
|
|
| 01-Sep-2008 |
Fixed |
u |
1.10% |
1.10% |
|
|
|
|
| 18-Jul-2007 |
1.30% |
u |
|
1.30% |
Fixed |
|
|
|
| 15-Jul-2006 |
u |
1.30% |
Fixed |
|
|
1.30% |
|
|
| 05-May-2005 |
Fixed |
1.50% |
1.50% |
|
|
u |
|
|
| 84383090 |
Machinery for sugar manufacture: Other |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
|
|
2% |
|
Fixed |
2% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.10% |
|
1.10% |
u |
|
|
| 18-Jul-2007 |
|
|
Fixed |
1.30% |
u |
1.30% |
|
|
| 15-Jul-2006 |
|
u |
|
1.30% |
Fixed |
1.30% |
|
|
| 05-May-2005 |
1.50% |
|
1.50% |
u |
Fixed |
|
|
|
| 84389090 |
Parts: Of other machinery |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
|
Fixed |
|
2% |
|
2% |
|
|
| 01-Sep-2008 |
Kg |
1.10% |
Fixed |
1.10% |
|
|
|
|
| 18-Jul-2007 |
Kg |
1.30% |
Fixed |
1.30% |
|
|
|
|
| 15-Jul-2006 |
Kg |
|
1.30% |
Fixed |
1.30% |
|
|
|
| 05-May-2005 |
|
Kg |
1.50% |
Fixed |
|
1.50% |
|
|
| 84382000 |
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: Machi |
15-Nov-2016 |
2.00% |
|
Fixed |
|
2.00% |
|
|
|
| 23-Nov-2015 |
2% |
|
|
|
2% |
Fixed |
|
|
| 01-Sep-2008 |
|
u |
1.10% |
Fixed |
1.10% |
|
|
|
| 18-Jul-2007 |
|
1.30% |
u |
1.30% |
Fixed |
|
|
|
| 15-Jul-2006 |
|
|
u |
1.30% |
Fixed |
1.30% |
|
|
| 05-May-2005 |
Fixed |
|
|
1.50% |
1.50% |
u |
|
|
| 84384000 |
Machinery for sugar manufacture: Brewery machinery |
15-Nov-2016 |
|
|
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
|
Fixed |
2% |
2% |
|
|
|
| 01-Sep-2008 |
1.10% |
|
|
1.10% |
u |
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
|
1.30% |
u |
|
1.30% |
|
|
| 15-Jul-2006 |
|
u |
1.30% |
Fixed |
1.30% |
|
|
|
| 05-May-2005 |
|
|
u |
Fixed |
1.50% |
1.50% |
|
|
| 84388040 |
Other machinery: Tea leaf rolling or cutting machine |
15-Nov-2016 |
2.00% |
|
2.00% |
|
Fixed |
|
|
|
| 23-Nov-2015 |
|
Fixed |
2% |
|
|
2% |
|
|
| 01-Sep-2008 |
1.10% |
|
|
1.10% |
u |
Fixed |
|
|
| 18-Jul-2007 |
|
|
u |
1.30% |
Fixed |
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
Fixed |
|
1.30% |
u |
|
|
|
| 05-May-2005 |
1.50% |
Fixed |
1.50% |
|
|
u |
|
|
| 84389010 |
Parts: Of sugar manufacturing machinery |
15-Nov-2016 |
|
2.00% |
|
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
2% |
|
Fixed |
|
|
2% |
|
|
| 01-Sep-2008 |
1.10% |
Fixed |
1.10% |
|
|
Kg |
|
|
| 18-Jul-2007 |
|
|
Kg |
Fixed |
1.30% |
1.30% |
|
|
| 15-Jul-2006 |
1.30% |
|
Kg |
|
1.30% |
Fixed |
|
|
| 05-May-2005 |
Kg |
1.50% |
Fixed |
|
1.50% |
|
|
|
| 84381020 |
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: Machi |
15-Nov-2016 |
2.00% |
|
|
|
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
|
2% |
Fixed |
|
2% |
|
|
|
| 01-Sep-2008 |
|
1.10% |
u |
Fixed |
|
1.10% |
|
|
| 18-Jul-2007 |
|
1.30% |
1.30% |
u |
Fixed |
|
|
|
| 15-Jul-2006 |
|
1.30% |
1.30% |
|
u |
Fixed |
|
|
| 05-May-2005 |
Fixed |
u |
1.50% |
|
1.50% |
|
|
|
| 84388020 |
Other machinery: For production of soya milk or other soya products (other than soya oil) |
15-Nov-2016 |
Fixed |
2.00% |
|
|
2.00% |
|
|
|
| 23-Nov-2015 |
|
|
|
2% |
Fixed |
2% |
|
|
| 01-Sep-2008 |
1.10% |
1.10% |
|
|
Fixed |
u |
|
|
| 18-Jul-2007 |
1.30% |
|
|
Fixed |
1.30% |
u |
|
|
| 15-Jul-2006 |
1.30% |
|
u |
1.30% |
Fixed |
|
|
|
| 05-May-2005 |
|
Fixed |
u |
|
1.50% |
1.50% |
|
|