Duty Drawback Rates

(i) Hurricane Lanterns without glass shells when CENVAT facility has not been availed.

(ii) Pressure lamps, lanterns made of brass.

Playing Cards of Paper / Paper Boards

(i) Cricket / hockey balls and others cork balls

(ii) Cricket bats

(iii) Hockey sticks

(iv)(a) Cricket, hockey, boxing, football and other sports gloves.

(b) Leg guards, abdominal guard, and other sports protective equipments

(v) Carrom Boards

(vi) General Exercising equipment and physical fitness equipment, when CENVAT facility has not beeen availed

(vii) Badminton, Tennis and Squash Racket with or without Nylon.

(viii) Tennis Balls

Tablt Tennis Rackets

(a) Inflatable leather balls, namely; Footballs / Soccer Balls / net Balls / hand balls / basket balls / volley balls and the like, of all sizes.

(b) Inflatable Synthetic balls made of P.V.C. / rubber with lining, namely : Footballs / Soccer balls / Rug-by balls / net balls/ hand balls / basket balls / valley balls and the like of all sizes.

(c) Inflatable balls, namely : Footballs / Soccer balls / Rugby balls / net balls / hand balls / basket balls / volley balls and the like made of polyurethane leather with lining; of all sizes.

Metallic zip fasteners made of brass:

Metallic zip fasteners made of brass: (a) Size No.3

Metallic zip fasteners made of brass: (b) Size No. 5 or bigger

(i) Fountain pens, ball point pens and fibres tip pens, all sorts, (including gifts sets with or without box)

(ii) Metal refills of brass / copper for ball point pens.

(iii) Parts of pens, not otherwise specified.

(a) Vaccum flask with plastic outer cover.

(b) Hot Water Bottle made out of rubber including nature rubber

Naphtha if produced out of imported crude oil

Fruit jams. When MODVAT facility has been availed: (b) Others.

Preparation of vegetables, fruits, nuts or other parts of plants. fruits pulps/ fruit juice, fruit preparation, including mango/guava juice/pulps and their concentraters. When CENVAT facility has been availed: (a) Packed in OTS Cans.

Fruit products, not eleswhere specified, manufactured packed, marked and labelled, in accordance with Fruit products Order, 1955, as amended from time to time, and the rules and regulations, made thereunder, or as per buyer"s specifications duly approved by the Licencing Officer of the Director, (F & VP), (Deptt. of Food, Govt. of India). When MODVAT facility has not been availed: (a) Packed in OTS Cans.

Fruit products, not eleswhere specified, manufactured packed, marked and labelled, in accordance with Fruit products Order, 1955, as amended from time to time, and the rules and regulations, made thereunder, or as per buyer"s specifications duly approved by the Licencing Officer of the Director, (F & VP), (Deptt. of Food, Govt. of India). When MODVAT facility has not been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

Fruit products, not eleswhere specified, manufactured packed, marked and labelled, in accordance with Fruit products Order, 1955, as amended from time to time, and the rules and regulations, made thereunder, or as per buyer"s specifications duly approved by the Licencing Officer of the Director, (F & VP), (Deptt. of Food, Govt. of India). When MODVAT facility has not been availed: (c) Packed in Glass Bottles.

Fruit products, not eleswhere specified, manufactured packed, marked and labelled, in accordance with Fruit products Order, 1955, as amended from time to time, and the rules and regulations, made thereunder, or as per buyer"s specifications duly approved by the Licencing Officer of the Director, (F & VP), (Deptt. of Food, Govt. of India). When MODVAT facility has been availed: (a) Packed in OTS Cans.

Fruit products, not eleswhere specified, manufactured packed, marked and labelled, in accordance with Fruit products Order, 1955, as amended from time to time, and the rules and regulations, made thereunder, or as per buyer"s specifications duly approved by the Licencing Officer of the Director, (F & VP), (Deptt. of Food, Govt. of India). When MODVAT facility has been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

Fruit Pulps / fruit juice, fruit preparation, including mango / guava juice / pulps and their concentrates. When MODVAT facility has not been availed: (a) Packed in OTS Cans.

Fruit jams. When CENVAT facility has been availed: (a) Packed in OTS Cans.

Fruit Pulps / fruit juice, fruit preparation, including mango / guava juice / pulps and their concentrates. When MODVAT facility has not been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

Fruit Pulps / fruit juice, fruit preparation, including mango / guava juice / pulps and their concentrates. When MODVAT facility has not been availed: (c) Packed in Glass Bottles.

Inorganic Drugs and Pharmaceutical Products other than following : (i) Distilled water for injections (ii) Ayurvedic, Homeopathic, Sidha and crude drugs (iii) Tincture and saline preparations (iv) Medicinal Castor Oil (v) Isogel (vi) Calcium Senoside (vii) (a) Gripe water (b) Gelatine Capsules (c) Surgical Spirit (d) Ether Anesthetic B.P. (e) Sesame Oil B.P. (f) Strychine Alkaloid (viii) Senna Calcium precipitation 20% (ix) Intestopan Tablets (x) Drugs and pharmaceutical products extracted/manufactured wholly or partly from plants and animals. (xi) Drugs and pharmaceutical products containing any of the goods specified in Notification No. 16/2000-Cus. dated 1.3.2000 which are fully exempt from Customs duty)

Leather gloves with or without cotton fabrics. When CENVAT facility has not been availed Other gloves made of leather

Leather gloves with or without cotton fabrics. When CENVAT facility has been availed Other gloves made of leather

B. Other made up articles made chiefly from textile materials and not elsewhere specified When CENVAT facility has not been availed (iii) All other made-ups including Tassets and Throws, if not dyed

Components, spare parts and accessories of Bicycle / cycle rickshaw. Hub Axle

Components, spare parts and accessories of Bicycle / cycle rickshaw. Mudguard

Components, spare parts and accessories of Bicycle / cycle rickshaw. Saddle base

Textile machinery, parts and accessories of textile machinery, the following namely:- (n) Carding Machine

(ii) Articles of metal alloys / or of more than one non-ferrous metals, with Tin predominant, not elsewhere specified.

Articles made of metal alloy / or of more than one non-ferrous metals, not elsewhere specified.

Trucks / Load bodies (including Half Load Bodies) even if the manufacturer of bodies of trucks claims relief for finished stage duty on chassis of Motor Vehicles in terms of rule 13(I) (B) of the Central Excise Rules, 1944.

B. Components, spare parts and accessories of Motor Vehicles:

Ships, boats and floating structures, not elsewhere specified.

Aircraft, Spacecraft, and parts thereof, not elsewhere specified.