| 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 86 - 89 ) - Section XVII-Vehicles, Aircraft, Vessels and Associated Transport Equipment
|
|
| 87 |
Chapter 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof |
|
| 8704 |
Motor Vehicles For The Transport Of Goods |
|
| 870422 |
G.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :
|
01-Sep-2008 |
1.00% |
1.00% |
|
Fixed |
|
|
|
|
| 18-Jul-2007 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
|
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
1.00% |
1.00% |
Fixed |
|
|
|
| 870410 |
Dumpers designed for off-highway use :
|
01-Sep-2008 |
1.00% |
1.00% |
|
Fixed |
|
|
|
|
| 18-Jul-2007 |
|
1.00% |
Fixed |
|
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
Fixed |
|
|
|
|
| 05-May-2005 |
1.00% |
|
Fixed |
|
|
1.00% |
|
|
| 870431 |
G.v.w. not exceeding 5 tonnes : |
01-Sep-2008 |
1.00% |
1.00% |
|
|
|
Fixed |
|
|
| 18-Jul-2007 |
|
|
Fixed |
1.00% |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
|
Fixed |
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
|
|
Fixed |
|
|
| 870421 |
G.v.w. not exceeding 5 tonnes: |
01-Sep-2008 |
|
1.00% |
Fixed |
|
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
|
|
1.00% |
|
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
Fixed |
|
|
|
| 05-May-2005 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 870490 |
Other : |
01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
|
|
|
|
| 18-Jul-2007 |
|
|
1.00% |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
|
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
|
1.00% |
|
|
| 870432 |
G.v.w. exceeding 5 tonnes: lorries and trucks |
01-Sep-2008 |
|
Fixed |
1.00% |
|
1.00% |
|
|
|
| 18-Jul-2007 |
|
1.00% |
Fixed |
1.00% |
|
|
|
|
| 15-Jul-2006 |
1.00% |
|
|
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
1.00% |
|
|
Fixed |
|
1.00% |
|
|
| 870423 |
G.v.w. exceeding 20 tonnes : |
01-Sep-2008 |
|
|
Fixed |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
|
1.00% |
|
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
|
Fixed |
|
|
| 05-May-2005 |
1.00% |
|
|
|
1.00% |
Fixed |
|
|
| 870401 |
Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/CKD condition |
25-Jan-2014 |
Fixed |
|
2% |
|
2% |
|
|
|
| 21-Sep-2013 |
|
|
Fixed |
|
1.70% |
1.70% |
|
|
| 10-Oct-2012 |
|
2%
|
|
|
2%
|
Fixed |
|
|
| 22-Sep-2011 |
|
|
Fixed |
4.00% |
4.00% |
|
|
|
| 870402 |
Commercial Vehicles of GVW above 7.5 MT in CBU/SKD/CKD condition |
25-Jan-2014 |
2% |
|
|
|
2% |
Fixed |
|
|
| 21-Sep-2013 |
|
Fixed |
|
1.70% |
|
1.70% |
|
|
| 10-Oct-2012 |
|
|
|
2%
|
Fixed |
2%
|
|
|
| 22-Sep-2011 |
5.50% |
|
|
Fixed |
5.50% |
|
|
|
| 870499 |
Others |
25-Jan-2014 |
2% |
|
|
Fixed |
2% |
|
|
|
| 21-Sep-2013 |
|
|
|
Fixed |
1.70% |
1.70% |
|
|
| 10-Oct-2012 |
2%
|
Fixed |
|
|
2%
|
|
|
|
| 22-Sep-2011 |
Fixed |
1.00% |
|
|
1.00% |
|
|
|
| 87042110 |
g. v. w. not exceeding 5 tonnes: Refrigerated |
15-Nov-2016 |
2.00% |
|
u |
|
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
u |
|
2.00% |
Fixed |
|
2.00% |
|
|
| 01-Sep-2008 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
u |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
u |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 87041090 |
Dumpers designed for off-highway use : Other |
15-Nov-2016 |
|
|
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
|
Fixed |
|
2.00% |
2.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
|
u |
Fixed |
|
|
| 18-Jul-2007 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
Fixed |
u |
|
|
| 05-May-2005 |
1.00% |
u |
Fixed |
|
1.00% |
|
|
|
| 87042311 |
Lorries and trucks: Refrigerated |
15-Nov-2016 |
|
u |
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
u |
|
2.00% |
2.00% |
Fixed |
|
|
|
| 01-Sep-2008 |
|
1.00% |
u |
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
u |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 15-Jul-2006 |
|
1.00% |
u |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
Fixed |
1.00% |
|
u |
|
|
| 87043120 |
g.v.w. not exceeding 5 tonnes: Three-wheeled motor vehicles |
15-Nov-2016 |
2.00% |
2.00% |
|
u |
|
Fixed |
|
|
| 23-Nov-2015 |
|
2.00% |
u |
|
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
|
1.00% |
|
u |
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
u |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
1.00% |
u |
|
|
|
| 05-May-2005 |
|
1.00% |
u |
Fixed |
|
1.00% |
|
|
| 87041010 |
Dumpers designed for off-highway use : With net weight (excluding pay-load) exceeding 8 tonnes and m |
15-Nov-2016 |
2.00% |
|
Fixed |
|
|
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
|
|
2.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
|
Fixed |
1.00% |
1.00% |
|
u |
|
|
| 18-Jul-2007 |
|
|
u |
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
u |
1.00% |
|
|
Fixed |
|
|
| 05-May-2005 |
|
1.00% |
|
1.00% |
u |
Fixed |
|
|
| 87042120 |
g. v. w. not exceeding 5 tonnes: Three-wheeled motor vehicles |
15-Nov-2016 |
u |
|
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
u |
Fixed |
2.00% |
2.00% |
|
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
1.00% |
u |
|
|
|
| 18-Jul-2007 |
1.00% |
u |
Fixed |
1.00% |
|
|
|
|
| 15-Jul-2006 |
1.00% |
u |
|
1.00% |
Fixed |
|
|
|
| 05-May-2005 |
1.00% |
|
1.00% |
u |
Fixed |
|
|
|
| 87042211 |
Lorries and trucks: Refrigerated |
15-Nov-2016 |
Fixed |
2.00% |
|
|
2.00% |
u |
|
|
| 23-Nov-2015 |
|
2.00% |
u |
|
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
u |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
|
u |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
u |
|
|
|
| 05-May-2005 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
|
| 87043190 |
g.v.w. not exceeding 5 tonnes: Other |
15-Nov-2016 |
|
u |
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
2.00% |
2.00% |
u |
|
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
|
u |
|
|
| 18-Jul-2007 |
u |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
u |
Fixed |
|
|
|
| 05-May-2005 |
|
1.00% |
Fixed |
|
1.00% |
u |
|
|
| 87042290 |
Lorries and trucks: Other |
15-Nov-2016 |
Fixed |
|
|
2.00% |
2.00% |
u |
|
|
| 23-Nov-2015 |
|
|
2.00% |
u |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
|
u |
1.00% |
|
|
| 18-Jul-2007 |
u |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 15-Jul-2006 |
u |
1.00% |
|
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
u |
Fixed |
|
1.00% |
|
|
| 87042190 |
g. v. w. not exceeding 5 tonnes: Other |
15-Nov-2016 |
2.00% |
Fixed |
|
2.00% |
u |
|
|
|
| 23-Nov-2015 |
2.00% |
|
u |
|
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
|
Fixed |
1.00% |
|
u |
1.00% |
|
|
| 15-Jul-2006 |
u |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 05-May-2005 |
1.00% |
|
1.00% |
|
Fixed |
u |
|
|
| 87042319 |
Lorries and trucks: Other |
15-Nov-2016 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
2.00% |
|
u |
2.00% |
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
u |
|
|
|
| 18-Jul-2007 |
1.00% |
|
Fixed |
1.00% |
|
u |
|
|
| 15-Jul-2006 |
1.00% |
u |
|
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
u |
1.00% |
Fixed |
|
|
|
| 87043110 |
g.v.w. not exceeding 5 tonnes: Refrigerated |
15-Nov-2016 |
|
2.00% |
u |
|
2.00% |
Fixed |
|
|
| 23-Nov-2015 |
u |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
|
Fixed |
u |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
1.00% |
u |
|
|
| 05-May-2005 |
1.00% |
|
|
u |
1.00% |
Fixed |
|
|
| 87043219 |
Lorries and trucks: Other |
15-Nov-2016 |
Fixed |
|
2.00% |
2.00% |
|
u |
|
|
| 23-Nov-2015 |
|
2.00% |
2.00% |
Fixed |
|
u |
|
|
| 01-Sep-2008 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
u |
|
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
u |
|
1.00% |
|
|
| 87049012 |
Lorries and trucks: Electrically operated |
15-Nov-2016 |
|
u |
|
2.00% |
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
|
2.00% |
Fixed |
2.00% |
|
u |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
|
u |
Fixed |
|
|
| 18-Jul-2007 |
|
1.00% |
|
Fixed |
u |
1.00% |
|
|
| 15-Jul-2006 |
|
|
1.00% |
Fixed |
u |
1.00% |
|
|
| 05-May-2005 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 87049011 |
Lorries and trucks: Refrigerated |
15-Nov-2016 |
2.00% |
2.00% |
|
u |
|
Fixed |
|
|
| 23-Nov-2015 |
2.00% |
|
|
u |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
|
u |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
u |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
|
u |
1.00% |
Fixed |
|
|
|
| 05-May-2005 |
|
|
Fixed |
u |
1.00% |
1.00% |
|
|
| 87043290 |
Lorries and trucks: Other |
15-Nov-2016 |
|
Fixed |
2.00% |
|
u |
2.00% |
|
|
| 23-Nov-2015 |
2.00% |
|
u |
2.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
|
1.00% |
u |
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
u |
1.00% |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 87043211 |
Lorries and trucks: Refrigerated |
15-Nov-2016 |
|
|
2.00% |
2.00% |
u |
Fixed |
|
|
| 23-Nov-2015 |
2.00% |
u |
Fixed |
2.00% |
|
|
|
|
| 01-Sep-2008 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
|
|
1.00% |
1.00% |
u |
|
|
| 15-Jul-2006 |
|
u |
1.00% |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
|
u |
1.00% |
Fixed |
1.00% |
|
|
|
| 87049019 |
Lorries and trucks: Other |
15-Nov-2016 |
2.00% |
|
u |
|
Fixed |
2.00% |
|
|
| 23-Nov-2015 |
u |
|
Fixed |
2.00% |
|
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
u |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
u |
Fixed |
|
|
|
|
| 15-Jul-2006 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
|
| 05-May-2005 |
1.00% |
u |
|
|
Fixed |
1.00% |
|
|
| 87042219 |
Lorries and trucks: Other |
15-Nov-2016 |
|
u |
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
Fixed |
2.00% |
|
2.00% |
u |
|
|
| 01-Sep-2008 |
1.00% |
|
|
u |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
u |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
u |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 05-May-2005 |
1.00% |
|
u |
|
1.00% |
Fixed |
|
|
| 87042390 |
Lorries and trucks: Other |
15-Nov-2016 |
Fixed |
2.00% |
2.00% |
|
|
|
|
|
| 23-Nov-2015 |
2.00% |
2.00% |
|
|
|
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
u |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
|
u |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
|
|
1.00% |
u |
Fixed |
1.00% |
|
|
| 05-May-2005 |
u |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 87049090 |
Lorries and trucks: Other |
15-Nov-2016 |
Fixed |
u |
|
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
2.00% |
u |
|
Fixed |
|
2.00% |
|
|
| 01-Sep-2008 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
|
u |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
u |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
Fixed |
|
1.00% |
|
u |
1.00% |
|
|