| 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
|
|
| 85 |
Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles |
|
| 8539 |
Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra- Violet Or Infra-red Lamps; Arc-lamps |
|
| 853929 |
Other:
|
01-Sep-2008 |
1.80% |
|
|
1.80% |
|
Fixed |
|
|
| 18-Jul-2007 |
Fixed |
2.00% |
|
|
2.00% |
|
|
|
| 15-Jul-2006 |
|
|
2.50% |
Fixed |
2.50% |
|
|
|
| 05-May-2005 |
|
3.00% |
|
|
Fixed |
3.00% |
|
|
| 853932 |
Mercury or sodium vapour lamps; metal halide lamps
|
01-Sep-2008 |
1.80% |
Fixed |
|
1.80% |
|
|
|
|
| 18-Jul-2007 |
2.00% |
Fixed |
2.00% |
|
|
|
|
|
| 15-Jul-2006 |
|
Fixed |
2.50% |
|
|
2.50% |
|
|
| 05-May-2005 |
Fixed |
3.00% |
|
|
|
3.00% |
|
|
| 853921 |
Tungsten halogen: |
01-Sep-2008 |
1.80% |
|
|
Fixed |
1.80% |
|
|
|
| 18-Jul-2007 |
2.00% |
|
2.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
2.50% |
|
Fixed |
2.50% |
|
|
|
|
| 05-May-2005 |
Fixed |
3.00% |
3.00% |
|
|
|
|
|
| 853931 |
Fluorescent, hot cathode: |
01-Sep-2008 |
|
1.80% |
Fixed |
|
|
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
|
|
Fixed |
2.00% |
|
|
|
| 15-Jul-2006 |
|
Fixed |
|
2.50% |
2.50% |
|
|
|
| 05-May-2005 |
3.00% |
|
|
|
3.00% |
Fixed |
|
|
| 853939 |
Other: |
01-Sep-2008 |
1.80% |
Fixed |
|
1.80% |
|
|
|
|
| 18-Jul-2007 |
2.00% |
2.00% |
|
|
Fixed |
|
|
|
| 15-Jul-2006 |
2.50% |
|
|
|
Fixed |
2.50% |
|
|
| 05-May-2005 |
|
Fixed |
|
3.00% |
|
3.00% |
|
|
| 853990 |
Parts: |
01-Sep-2008 |
|
1.80% |
|
|
1.80% |
Fixed |
|
|
| 18-Jul-2007 |
2.00% |
|
|
|
2.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
|
2.50% |
2.50% |
Fixed |
|
|
|
| 05-May-2005 |
|
Fixed |
3.00% |
3.00% |
|
|
|
|
| 853901 |
Fluorescent Tubes (18/20 /36/40 Watts) |
21-Sep-2013 |
1.3 |
1 No. |
2.60% |
1.3 |
Fixed |
2.60% |
|
|
| 10-Oct-2012 |
3.2%
|
|
|
Fixed |
3.2%
|
|
|
|
| 22-Sep-2011 |
4.00% |
|
|
4.00% |
|
Fixed |
|
|
| 853902 |
GLS Lamps (upto 100 Watts and below) |
21-Sep-2013 |
Fixed |
2.60% |
2.60% |
0.5 |
1 No. |
0.5 |
|
|
| 10-Oct-2012 |
|
3.2%
|
|
|
Fixed |
3.2%
|
|
|
| 22-Sep-2011 |
|
|
Fixed |
|
4.00% |
4.00% |
|
|
| 853903 |
H.P.M.V. Lamps (250 W) |
21-Sep-2013 |
Fixed |
1.70% |
|
|
|
1.70% |
|
|
| 10-Oct-2012 |
|
Fixed |
3.2%
|
3.2%
|
|
|
|
|
| 22-Sep-2011 |
|
|
4.00% |
|
4.00% |
Fixed |
|
|
| 853904 |
H.P.S.V Lamps (250 W) |
21-Sep-2013 |
1.70% |
|
|
|
Fixed |
1.70% |
|
|
| 10-Oct-2012 |
3.2%
|
3.2%
|
|
Fixed |
|
|
|
|
| 22-Sep-2011 |
4.00% |
Fixed |
4.00% |
|
|
|
|
|
| 853905 |
H.P.S.V Lamps Arc Tube (Burners) (150/250/400 W) |
21-Sep-2013 |
Fixed |
|
|
1.70% |
1.70% |
|
|
|
| 10-Oct-2012 |
|
3.2%
|
3.2%
|
|
|
Fixed |
|
|
| 22-Sep-2011 |
|
|
4.00% |
Fixed |
4.00% |
|
|
|
| 853906 |
H4 Halogen Lamps 45/40W to 130/90W (12 V to 24 V) |
21-Sep-2013 |
|
|
1.70% |
1.70% |
Fixed |
|
|
|
| 10-Oct-2012 |
3.2%
|
|
3.2%
|
|
Fixed |
|
|
|
| 22-Sep-2011 |
4.00% |
Fixed |
4.00% |
|
|
|
|
|
| 853907 |
Electric Lamp Caps (Aluminium) / GLS Caps B 22 D and E 27/27 |
21-Sep-2013 |
|
Fixed |
|
1.90% |
1.90% |
|
|
|
| 10-Oct-2012 |
|
|
|
2.4%
|
Fixed |
2.4%
|
|
|
| 22-Sep-2011 |
|
|
3.00% |
Fixed |
|
3.00% |
|
|
| 853908 |
FTL Caps |
21-Sep-2013 |
|
Fixed |
2.60% |
|
|
2.60% |
|
|
| 10-Oct-2012 |
|
|
Fixed |
3.2%
|
|
3.2%
|
|
|
| 22-Sep-2011 |
|
|
4.00% |
|
Fixed |
4.00% |
|
|
| 853999 |
Others |
21-Sep-2013 |
1.70% |
1.70% |
|
|
|
Fixed |
|
|
| 10-Oct-2012 |
|
|
Fixed |
2%
|
|
2%
|
|
|
| 22-Sep-2011 |
|
Fixed |
|
1.00% |
1.00% |
|
|
|
| 85392200 |
Other: Other, of a power not exceeding 200 W and for a voltage exceeding 100 V |
15-Nov-2016 |
|
2.00% |
Fixed |
|
|
2.00% |
|
|
| 23-Nov-2015 |
|
|
Fixed |
|
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
|
|
1.80% |
u |
1.80% |
Fixed |
|
|
| 18-Jul-2007 |
2.00% |
2.00% |
|
Fixed |
|
u |
|
|
| 15-Jul-2006 |
Fixed |
2.50% |
|
u |
2.50% |
|
|
|
| 05-May-2005 |
u |
|
Fixed |
3.00% |
3.00% |
|
|
|
| 85393110 |
Fluorescent, hot cathode: Compact fluorescent lamps |
15-Nov-2016 |
2.00% |
|
Fixed |
u |
|
2.00% |
|
|
| 23-Nov-2015 |
|
|
2.00% |
u |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
|
|
1.80% |
u |
Fixed |
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
u |
|
Fixed |
2.00% |
|
|
|
| 15-Jul-2006 |
|
|
2.50% |
u |
Fixed |
2.50% |
|
|
| 05-May-2005 |
3.00% |
Fixed |
3.00% |
|
u |
|
|
|
| 85392990 |
Other |
15-Nov-2016 |
Fixed |
2.00% |
|
|
u |
2.00% |
|
|
| 23-Nov-2015 |
u |
2.00% |
Fixed |
|
|
2.00% |
|
|
| 01-Sep-2008 |
1.80% |
Fixed |
1.80% |
u |
|
|
|
|
| 18-Jul-2007 |
2.00% |
2.00% |
u |
|
|
Fixed |
|
|
| 15-Jul-2006 |
|
u |
Fixed |
2.50% |
2.50% |
|
|
|
| 05-May-2005 |
|
|
Fixed |
u |
3.00% |
3.00% |
|
|
| 85399010 |
Parts: Parts of fluorescent tube lamps |
15-Nov-2016 |
kg. |
2.00% |
Fixed |
2.00% |
|
|
|
|
| 23-Nov-2015 |
kg. |
Fixed |
2.00% |
|
|
2.00% |
|
|
| 01-Sep-2008 |
Kg |
|
|
Fixed |
1.80% |
1.80% |
|
|
| 18-Jul-2007 |
Fixed |
2.00% |
|
|
2.00% |
Kg |
|
|
| 15-Jul-2006 |
2.50% |
2.50% |
|
|
Kg |
Fixed |
|
|
| 05-May-2005 |
|
Fixed |
|
3.00% |
Kg |
3.00% |
|
|
| 85399020 |
Parts: Parts of arc-lamps |
15-Nov-2016 |
|
2.00% |
Fixed |
2.00% |
|
kg. |
|
|
| 23-Nov-2015 |
2.00% |
|
kg. |
Fixed |
|
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
1.80% |
|
Kg |
|
|
|
| 18-Jul-2007 |
2.00% |
Fixed |
|
|
2.00% |
Kg |
|
|
| 15-Jul-2006 |
|
2.50% |
|
Fixed |
2.50% |
Kg |
|
|
| 05-May-2005 |
|
|
Kg |
Fixed |
3.00% |
3.00% |
|
|
| 85392930 |
Other: Miniature bulbs |
15-Nov-2016 |
u |
Fixed |
2.00% |
2.00% |
|
|
|
|
| 23-Nov-2015 |
|
2.00% |
Fixed |
2.00% |
|
u |
|
|
| 01-Sep-2008 |
u |
1.80% |
Fixed |
|
1.80% |
|
|
|
| 18-Jul-2007 |
2.00% |
u |
2.00% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
|
2.50% |
u |
|
Fixed |
2.50% |
|
|
| 05-May-2005 |
3.00% |
Fixed |
3.00% |
|
u |
|
|
|
| 85393990 |
Other |
15-Nov-2016 |
2.00% |
|
|
u |
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
|
2.00% |
Fixed |
2.00% |
|
u |
|
|
| 01-Sep-2008 |
|
1.80% |
1.80% |
u |
|
Fixed |
|
|
| 18-Jul-2007 |
|
2.00% |
u |
Fixed |
2.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
2.50% |
2.50% |
|
u |
|
|
|
| 05-May-2005 |
|
|
3.00% |
u |
3.00% |
Fixed |
|
|
| 85393910 |
Other: Energy efficient triphosphor fluorescent lamps |
15-Nov-2016 |
2.00% |
|
u |
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
u |
|
|
Fixed |
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
u |
Fixed |
1.80% |
|
|
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
Fixed |
u |
2.00% |
|
|
|
|
| 15-Jul-2006 |
2.50% |
2.50% |
|
|
u |
Fixed |
|
|
| 05-May-2005 |
|
3.00% |
3.00% |
u |
|
Fixed |
|
|
| 85393230 |
Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
u |
|
|
|
| 23-Nov-2015 |
Fixed |
|
2.00% |
u |
|
2.00% |
|
|
| 01-Sep-2008 |
u |
|
|
Fixed |
1.80% |
1.80% |
|
|
| 18-Jul-2007 |
Fixed |
u |
|
2.00% |
2.00% |
|
|
|
| 15-Jul-2006 |
u |
2.50% |
Fixed |
2.50% |
|
|
|
|
| 05-May-2005 |
|
|
u |
3.00% |
Fixed |
3.00% |
|
|
| 85399090 |
Parts: Other |
15-Nov-2016 |
2.00% |
|
kg. |
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
|
2.00% |
kg. |
|
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
|
|
1.80% |
Kg |
|
|
| 18-Jul-2007 |
|
2.00% |
Kg |
|
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
|
|
2.50% |
Kg |
Fixed |
2.50% |
|
|
| 05-May-2005 |
3.00% |
Fixed |
|
3.00% |
|
Kg |
|
|
| 85392110 |
Other: Miniature halogen lamps with fittings |
15-Nov-2016 |
u |
2.00% |
|
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
2.00% |
Fixed |
2.00% |
|
|
u |
|
|
| 01-Sep-2008 |
|
u |
1.80% |
Fixed |
|
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
|
u |
2.00% |
|
Fixed |
|
|
| 15-Jul-2006 |
2.50% |
|
|
u |
Fixed |
2.50% |
|
|
| 05-May-2005 |
3.00% |
|
Fixed |
3.00% |
|
u |
|
|
| 85392190 |
Other |
15-Nov-2016 |
|
2.00% |
|
Fixed |
u |
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
|
|
2.00% |
u |
Fixed |
|
|
| 01-Sep-2008 |
u |
1.80% |
Fixed |
1.80% |
|
|
|
|
| 18-Jul-2007 |
u |
Fixed |
2.00% |
2.00% |
|
|
|
|
| 15-Jul-2006 |
2.50% |
u |
2.50% |
|
Fixed |
|
|
|
| 05-May-2005 |
3.00% |
u |
Fixed |
|
3.00% |
|
|
|
| 85394900 |
Ultra-violet or infra-red lamps; arc-lamps: Other |
15-Nov-2016 |
Fixed |
|
|
2.00% |
u |
2.00% |
|
|
| 23-Nov-2015 |
|
2.00% |
2.00% |
u |
|
Fixed |
|
|
| 01-Sep-2008 |
|
u |
1.80% |
Fixed |
|
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
|
Fixed |
2.00% |
u |
|
|
|
| 15-Jul-2006 |
2.50% |
2.50% |
|
Fixed |
u |
|
|
|
| 05-May-2005 |
3.00% |
|
u |
Fixed |
|
3.00% |
|
|
| 85392920 |
Other: Bulb, for torches |
15-Nov-2016 |
2.00% |
|
u |
|
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
u |
2.00% |
Fixed |
|
2.00% |
|
|
|
| 01-Sep-2008 |
|
|
Fixed |
1.80% |
u |
1.80% |
|
|
| 18-Jul-2007 |
|
2.00% |
|
Fixed |
2.00% |
u |
|
|
| 15-Jul-2006 |
u |
|
2.50% |
Fixed |
2.50% |
|
|
|
| 05-May-2005 |
3.00% |
Fixed |
|
3.00% |
|
u |
|
|
| 85392910 |
Other: Of retail sale price not exceeding rupees 20 per bulb |
15-Nov-2016 |
|
u |
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
2.00% |
|
|
Fixed |
2.00% |
u |
|
|
| 01-Sep-2008 |
Fixed |
|
|
1.80% |
1.80% |
u |
|
|
| 18-Jul-2007 |
|
2.00% |
u |
|
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
2.50% |
|
|
2.50% |
u |
Fixed |
|
|
| 05-May-2005 |
|
u |
3.00% |
|
Fixed |
3.00% |
|
|
| 85391000 |
Sealed beam lamp units |
15-Nov-2016 |
|
|
u |
Fixed |
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
Fixed |
u |
|
1.80% |
|
1.80% |
|
|
| 18-Jul-2007 |
u |
|
2.00% |
2.00% |
|
Fixed |
|
|
| 15-Jul-2006 |
u |
|
2.50% |
Fixed |
2.50% |
|
|
|
| 05-May-2005 |
|
u |
|
3.00% |
Fixed |
3.00% |
|
|
| 85392120 |
Other: Other for automobiles |
15-Nov-2016 |
2.00% |
Fixed |
2.00% |
|
|
u |
|
|
| 23-Nov-2015 |
|
|
2.00% |
u |
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
u |
|
1.80% |
Fixed |
|
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
|
|
2.00% |
u |
Fixed |
|
|
| 15-Jul-2006 |
2.50% |
2.50% |
|
|
u |
Fixed |
|
|
| 05-May-2005 |
u |
|
3.00% |
Fixed |
3.00% |
|
|
|
| 85393210 |
Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps |
15-Nov-2016 |
|
u |
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
|
2.00% |
2.00% |
u |
Fixed |
|
|
|
| 01-Sep-2008 |
Fixed |
|
1.80% |
|
u |
1.80% |
|
|
| 18-Jul-2007 |
|
2.00% |
2.00% |
u |
|
Fixed |
|
|
| 15-Jul-2006 |
u |
Fixed |
|
2.50% |
2.50% |
|
|
|
| 05-May-2005 |
3.00% |
u |
3.00% |
|
Fixed |
|
|
|
| 85392940 |
Other: Other for automobile lamps |
15-Nov-2016 |
2.00% |
|
Fixed |
2.00% |
|
u |
|
|
| 23-Nov-2015 |
2.00% |
2.00% |
|
u |
|
Fixed |
|
|
| 01-Sep-2008 |
|
1.80% |
Fixed |
|
1.80% |
u |
|
|
| 18-Jul-2007 |
2.00% |
Fixed |
2.00% |
|
u |
|
|
|
| 15-Jul-2006 |
|
Fixed |
u |
2.50% |
|
2.50% |
|
|
| 05-May-2005 |
|
u |
3.00% |
Fixed |
3.00% |
|
|
|
| 85393220 |
Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps |
15-Nov-2016 |
|
u |
|
2.00% |
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
|
2.00% |
|
u |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.80% |
u |
|
1.80% |
|
|
| 18-Jul-2007 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 15-Jul-2006 |
2.50% |
|
Fixed |
|
2.50% |
u |
|
|
| 05-May-2005 |
3.00% |
|
3.00% |
u |
Fixed |
|
|
|
| 85394100 |
Ultra-violet or infra-red lamps; arc-lamps: Arc-lamps |
15-Nov-2016 |
|
u |
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
u |
Fixed |
2.00% |
|
|
2.00% |
|
|
| 01-Sep-2008 |
u |
Fixed |
1.80% |
|
|
1.80% |
|
|
| 18-Jul-2007 |
2.00% |
Fixed |
2.00% |
|
u |
|
|
|
| 15-Jul-2006 |
2.50% |
|
u |
|
2.50% |
Fixed |
|
|
| 05-May-2005 |
|
3.00% |
3.00% |
|
u |
Fixed |
|
|
| 85393190 |
Fluorescent, hot cathode: Other |
15-Nov-2016 |
2.00% |
Fixed |
|
|
2.00% |
u |
|
|
| 23-Nov-2015 |
u |
Fixed |
|
2.00% |
2.00% |
|
|
|
| 01-Sep-2008 |
Fixed |
|
1.80% |
1.80% |
u |
|
|
|
| 18-Jul-2007 |
|
2.00% |
2.00% |
|
u |
Fixed |
|
|
| 15-Jul-2006 |
2.50% |
2.50% |
|
u |
|
Fixed |
|
|
| 05-May-2005 |
3.00% |
|
Fixed |
3.00% |
|
u |
|
|