Duty Drawback Rates

When CENVAT facility has been availed Leather apparel.

Leather gloves with or without cotton fabrics. (i) When CENVAT facility has not been availed Leather gloves with or without cotton fabrics

Leather gloves with or without cotton fabrics. When CENVAT facility has been availed Leather gloves with or without cotton fabrics.

Envelops, letter cards, plain postcards and correspondence cards made of; (i) Pulp Board / Gery Board

Envelops, letter cards, plain postcards and correspondence cards made of; (ii) Art Board

Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, excercise books, made of: (i) Printing & Writing Paper

Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, excercise books, made of: (ii) Cream Wove Paper

Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, excercise books, made of: (iii) Maplitho Paper

Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, excercise books, made of: (iv) M.G. Tissue Paper

Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, excercise books, made of: (v) Art Paper / Board

Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, excercise books, made of: (vi) Gery Board / Pulp Board

Registers, accounts books, note books, order books, receipt books, letter pads, memorandum pads, diaries, excercise books, made of: (vii) Straw Board / Mill Board

Books all Sorts, other than those made of newsprint

Periodicals / Magazines other than those made of newsprint.

Maps and hydrographic or similar charts of all kinds including atlases, wall maps,topographical plans printed,made of: (i) Printing & Writing Paper

Maps and hydrographic or similar charts of all kinds including atlases, wall maps,topographical plans printed,made of: (ii) Cream Wove Paper

Maps and hydrographic or similar charts of all kinds including atlases, wall maps,topographical plans printed,made of: (iii) Maplitho Paper

Maps and hydrographic or similar charts of all kinds including atlases, wall maps,topographical plans printed,made of: (iv) M. G. Tissue Paper

Maps and hydrographic or similar charts of all kinds including atlases, wall maps,topographical plans printed,made of: (v) Art Paper / Board

Maps and hydrographic or similar charts of all kinds including atlases, wall maps,topographical plans printed,made of: (vi) Gery Board / Pulp Board

Maps and hydrographic or similar charts of all kinds including atlases, wall maps,topographical plans printed,made of: (vii) Straw Board / Mill Board

Printing postcard and / or greeting cards made from art paper / art board.

When Modvat facility has been availed C (ii) All wool knitwear and articles of hosiery made from woollen worsted yarn of above 18 BWS counts

If exported against Quantity Based Advance Licence (issued prior to 1.4.1995) under duty exemption scheme and is permitted to import duty free wool fibre only and not any other item or use in the manufacture of export product. C (iii) All wool knitwear and articles of hosiery made from woollen worsted yarn of above 18 BWS counts

Hand knitted cotton crocheted blouses if dyed.

Hand knitted cotton crocheted pullovers and cardigans, if dyed

A. Ready-made garments, all sorts made wholly or mainly of woven fabrics (exculding readymade garments made of silk and ready-made garments made of shoddy fibre / yarn / fabric) (i) Whether or not exported against Quantity Based Advance Licence issued prior to 1-4-95 under Duty Exemption scheme and is permitted to import one or any of the following (i) tags (ii) labels (iii) printed tags and stickers and not any other items duty free for use in manufacture of the ready made garments.

A. Ready-made garments, all sorts made wholly or mainly of woven fabrics (exculding readymade garments made of silk and ready-made garments made of shoddy fibre / yarn / fabric) (ii) In case the exporter avails the facility of Quantity Based Advance Licence issued prior to 1-4-1995 under duty exemption scheme and is permitted to import other embellishments also including (i) zips (ii) buttons / snap fasteners (iii) sewing threads / plastic pins / elastic / buckles and not any other item for use in the manufacture of such garments, when MODVAT facility has not been availed.

(i) All wool shawls / embroidered shawls (including Rumals of sizes not less than 30" x 30") manufactured from woven fabrics containing only woollen worsted yarn, above 18 BWS counts in the warp and weft side irrespective of nature of yarn / zari for embroidery. (i)(a) If dyed.

Coffee, tea, mate and spices all sorts. When MODVAT facility has not been availed : (b) Packed in Aseptic bag kept in M.S. drums.

Coffee, tea, mate and spices all sorts. When MODVAT facility has not been availed : (c) Packed in Glass Bottles

Coffee, tea, mate and spices all sorts. When MODVAT facility has been availed : (a) Packed in OTS Cans.

Fan Regulators: (ii) Others

Coffee, tea, mate and spices all sorts. When MODVAT facility has been availed : (b) Packed in Aseptic bag kept in M.S. drums.

Preparation of meat and marine products all sorts. When MODVAT facility has not been availed: (a) Packed in OTS Cans.

Preparation of meat and marine products all sorts. When MODVAT facility has not been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

Preparation of meat and marine products all sorts. When MODVAT facility has not been availed: (c) Packed in Glass Bottles

Preparation of meat and marine products all sorts. When MODVAT facility has been availed: (a) Packed in OTS Cans.

Preparation of meat and marine products all sorts. When MODVAT facility has been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

Sugar and sugar confectionery all sorts. When MODVAT facility has not been availed: (a) Packed in OTS Cans.

Sugar and sugar confectionery all sorts. When MODVAT facility has not been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

Sugar and sugar confectionery all sorts. When MODVAT facility has not been availed: (c) Packed in Glass Bottles

01

Preparation of cereals, flour, starch or milk; pastrycooks" products. When MODVAT facility has not been availed: (a) Packed in OTS Cans.

Air-conditioner 1.5 ton capacity.

A. Ready-made garments, all sorts made wholly or mainly of woven fabrics (exculding readymade garments made of silk and ready-made garments made of shoddy fibre / yarn / fabric) (ii) For exports made from units working under the EPZ Scheme subject to the condition that :- (a) A certificate is produced from the Asstt. Commissioner of Customs / Central Excise, Incharge of the Zone that the export goods have been made from the 100% of inputs on which no exemption from duty of Customs or the duty of Central Excise / Addl. Excise duty in lieu of Sales tax / Addl. Excise duty ( Textile and Textile Act, 1978), has been claimed on any of the inputs (other Customs amd / or Central Excise Exemption Notification for FTZ / EPZ Scheme; and (b) A certificate from the Development Commissioner under the Ministry of Commerce, that the unit concerned in the zone has not claimed / will not be allowed to claim or the domestic supplier has not claimed / will not be allowed to claim benefit relating to exemption / refund of Customs or Central Excise duties paid on raw materials / inputs used in the export product.

A. Ready-made garments, all sorts made wholly or mainly of woven fabrics (exculding readymade garments made of silk and ready-made garments made of shoddy fibre / yarn / fabric) (ii) For exports made from 100% Export Oriented Units subject to the condition that :- (a) A certificate is produced from the Asstt. Commissioner of Customs / Central Excise, Incharge of the Zone that the export goods have been made from the 100% of inputs on which no exemption from duty of Customs or the duty of Central Excise / Addl. Excise duty under the (Textile and Textile Act, 1978), under the relevant Customs and / or Central Excise Exemption Notification for 100% EOU has been availed, and (b) A certificate from the Development Commissioner under the Ministry of Commerce, incharge unit concerned that the unit has not claimed / will not be allowed to claim or the domestic supplier has not claimed / will not be allowed to claim benefit relating to exemption / refund of Customs or Central Excise duties paid on raw materials / inputs used in the export of such readymade garments.

Readymade garments made wholly or mainly of silk.

Natural silk high fashioned readymade silk garments with embroidery, imported glass beads and sequins.

In case the readymade garment made from Shoddy Fibre / Yarn / Fabrics.