| 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 |
|
| 8706 |
Chassis Fitted With Engines, For The Motor Vehicles Of Headings 8701 To 8705 |
|
| 870600 |
Chassis fitted with engines, for the motor vehicles of heing 8701 to 8705:
|
01-Sep-2008 |
|
1.00% |
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
|
|
1.00% |
|
|
|
| 15-Jul-2006 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
1.00% |
|
|
1.00% |
Fixed |
|
|
|
| 870601 |
Front Engined Three Wheeler Drive away Chassis in CKD/ SKD/CBU condition
|
25-Jan-2014 |
Fixed |
|
2% |
2% |
|
|
|
|
| 21-Sep-2013 |
|
1.70% |
|
|
1.70% |
Fixed |
|
|
| 10-Oct-2012 |
|
|
|
2%
|
Fixed |
2%
|
|
|
| 22-Sep-2011 |
|
|
Fixed |
|
5.50% |
5.50% |
|
|
| 870699 |
Others |
25-Jan-2014 |
|
|
Fixed |
2% |
|
2% |
|
|
| 21-Sep-2013 |
|
|
|
Fixed |
1.70% |
1.70% |
|
|
| 10-Oct-2012 |
|
|
Fixed |
2%
|
|
2%
|
|
|
| 22-Sep-2011 |
|
Fixed |
|
1.00% |
1.00% |
|
|
|
| 870602 |
Chassis, with or without cabin, for Commercial Vehicle of GVW upto 7.5 MT in CBU/SKD/CKD condition |
25-Jan-2014 |
Fixed |
|
2% |
|
2% |
|
|
|
| 21-Sep-2013 |
1.70% |
|
|
|
Fixed |
1.70% |
|
|
| 10-Oct-2012 |
Fixed |
|
2%
|
|
|
2%
|
|
|
| 870603 |
Chassis, with or without cabin, for 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%
|
|
|
|
|
| 87060011 |
For the tractors of heading 8701 : Of engine capacity not exceeding 1,800 cc |
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 |
|
Fixed |
|
1.00% |
u |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
|
u |
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
|
1.00% |
u |
1.00% |
Fixed |
|
|
| 87060021 |
For the vehicles of heading 8702: For transport of not more than thirteen persons, including the dri |
15-Nov-2016 |
2.00% |
2.00% |
Fixed |
u |
|
|
|
|
| 23-Nov-2015 |
Fixed |
u |
2.00% |
|
2.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
u |
Fixed |
|
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
|
u |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
1.00% |
1.00% |
|
u |
|
|
| 05-May-2005 |
u |
1.00% |
|
|
Fixed |
1.00% |
|
|
| 87060039 |
For the motor vehicles of heading 8703: Other |
15-Nov-2016 |
|
|
u |
Fixed |
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
|
|
u |
Fixed |
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
|
|
1.00% |
Fixed |
u |
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
u |
|
|
|
|
| 05-May-2005 |
u |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 87060042 |
For the motor vehicles of heading 8704: For vehicles, other than petrol driven |
15-Nov-2016 |
u |
|
Fixed |
2.00% |
2.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
2.00% |
|
2.00% |
u |
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
u |
1.00% |
|
|
|
| 18-Jul-2007 |
u |
|
Fixed |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
u |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 05-May-2005 |
|
u |
|
1.00% |
Fixed |
1.00% |
|
|
| 87060043 |
For the motor vehicles of heading 8704: For dumpers covered in the heading 8704 |
15-Nov-2016 |
2.00% |
2.00% |
|
Fixed |
u |
|
|
|
| 23-Nov-2015 |
|
Fixed |
|
2.00% |
2.00% |
u |
|
|
| 01-Sep-2008 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
Fixed |
u |
|
1.00% |
|
|
| 05-May-2005 |
u |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 87060019 |
For the tractors of heading 8701 : Other |
15-Nov-2016 |
u |
|
2.00% |
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
2.00% |
u |
|
Fixed |
|
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
u |
|
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
|
|
u |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
u |
1.00% |
1.00% |
Fixed |
|
|
|
| 05-May-2005 |
u |
|
|
1.00% |
Fixed |
1.00% |
|
|
| 87060050 |
For the motor vehicles of heading 8704: For the motor vehicles of heading 8705 |
15-Nov-2016 |
|
u |
Fixed |
|
2.00% |
2.00% |
|
|
| 23-Nov-2015 |
u |
|
2.00% |
2.00% |
Fixed |
|
|
|
| 01-Sep-2008 |
|
u |
Fixed |
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
|
Fixed |
|
1.00% |
u |
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
|
Fixed |
u |
1.00% |
|
|
| 05-May-2005 |
1.00% |
|
1.00% |
|
Fixed |
u |
|
|
| 87060041 |
For the motor vehicles of heading 8704: For three-wheeled motor vehicle |
15-Nov-2016 |
|
2.00% |
Fixed |
2.00% |
|
u |
|
|
| 23-Nov-2015 |
Fixed |
|
2.00% |
2.00% |
u |
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 18-Jul-2007 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
|
1.00% |
1.00% |
u |
Fixed |
|
|
|
| 05-May-2005 |
1.00% |
1.00% |
|
|
u |
Fixed |
|
|
| 87060029 |
For the vehicles of heading 8702: Other |
15-Nov-2016 |
|
2.00% |
2.00% |
|
u |
Fixed |
|
|
| 23-Nov-2015 |
|
u |
|
2.00% |
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
u |
Fixed |
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
u |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 15-Jul-2006 |
u |
|
|
1.00% |
Fixed |
1.00% |
|
|
| 05-May-2005 |
u |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 87060031 |
For the motor vehicles of heading 8703: For three-wheeled vehicles |
15-Nov-2016 |
2.00% |
|
u |
2.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
2.00% |
|
u |
2.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
|
1.00% |
u |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
u |
Fixed |
|
|
|
| 15-Jul-2006 |
1.00% |
u |
Fixed |
|
1.00% |
|
|
|
| 05-May-2005 |
Fixed |
1.00% |
1.00% |
u |
|
|
|
|
| 87060049 |
For the motor vehicles of heading 8704: Other |
15-Nov-2016 |
2.00% |
Fixed |
u |
|
2.00% |
|
|
|
| 23-Nov-2015 |
|
2.00% |
|
Fixed |
u |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
|
|
1.00% |
1.00% |
u |
|
|
| 18-Jul-2007 |
u |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
1.00% |
|
u |
|
|
| 05-May-2005 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|