Duty Drawback Rates

when CENVAT facility not availed. Woollen Garments, namely, Suits / Blazers / Trousers / and Jackets excluding those made from shoddy fabric / yarn

when CENVAT facility has not been availed. (i) Handloom / powerloom lungies, including such lungies falling within the scope of India item, whether or not containing rediant yarn end(s) stitched or not, if made wholly or predominently from viscose staple fibre

(ii) All others including lungies made predominantly of cotton commonly known as Sungits.

Refrigerators: (i) 165 Ltr. capacity

(iii) Handloom / Powerloom Lungies made of Silk including lungies commonly known as Sungits.

Made up articles made chiefly from textile materials and not elsewhere specified. (a) If made of man-made staple fibres and / or filament yarn, namely, Dupattas, Shawls, Stoles, Scarves, Umeries, Patkas, Arab Rumals, Subhayyas and khangas.

Made up articles made chiefly from textile materials and not elsewhere specified. (b) Made up articles produced out of fabric made wholly or mainly of Silk.

(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.

Footwear with leather uppers excluding those with tyre soles and kolhapuri chappals and also excluding those manufactured from duty free finished leather (Other than sole leather / sole leather bend) imported under Notification No. 16/2000-Cus. dated 1.3.2000 When CENVAT facility has not been availed All kinds of leather Shoes / Boots (a) If exported against Quantity Based Advance Licence issued prior to 1-4-1995 under Duty Exemption Scheme, or manufacturing in bond under section 65 of the Customs Act, 1962 imports duty free required inputs for leather shoe manufacture, like zips / snap fastener / lining / adhesive tape / fur lining etc. but not finished leather or leather chemicals.

Footwear with leather uppers excluding those with tyre soles and kolhapuri chappals and also excluding those manufactured from duty free finished leather (Other than sole leather / sole leather bend) imported under Notification No. 16/2000-Cus. dated 1.3.2000 When MODVAT facility has not been availed All kinds of leather Shoes / Boots (b) Others

(iii) Leather Sandals / Slippers / Chappals.

B. When MODVAT facility has been availed. (i) All kinds of leather shoes / boots.

Refrigerators: (ii) 300 Ltr. capacity

B. When MODVAT facility has been availed. (ii) Leather Sandals / Slippers / Chappals

When Modvat facility has not been availed. Rubber canvas footwear

When Modvat facility has not been availed. Synthetic Footwears

Leather uppers including lasted uppers with or without accessories like, insoles, socks, lining, heel covers and other embellishments and those which has not been manufactured out of duty free finished leather (other than sole leather / sole leather bends) imported under Notification No. 39/94-Cus. dated 1.3.1994 as amended from time to time. (a) When MODVAT facility has not been availed: (i) If the shoe upper exported against Quantity Based Advance Licence issued prior to 1.4.1995 under Duty Exemption Scheme or manufacturing in bond under section 65 of the Customs Act, 1962 is permitted to import one or more of the following, items namely : (1) Zips (2) Artificial fur lining, (3) Adhesive tapes, (4) Adhesives, (5) Thread etc., duty free but not finished leather or leather chemicals, for use in the manufacture of leather uppers.

Leather uppers including lasted uppers with or without accessories like, insoles, socks, lining, heel covers and other embellishments and those which has not been manufactured out of duty free finished leather (other than sole leather / sole leather bends) imported under Notification No. 39/94-Cus. dated 1.3.1994 as amended from time to time. (a) When MODVAT facility has not been availed: (ii) Others

(b) When MODVAT facility has been availed. Leather uppers including lasted uppers with or without accessories like, insoles, socks, lining, heel covers and other embellishments and those which has not been manufactured out of duty free finished leather (other than sole leather / sole leather bends) imported under Notification No. 39/94-Cus. dated 1.3.1994 as amended from time to time.

(c) Soles made of leather and other parts of footwear mainly made of leather and those which have not been manufactured out of duty free finished leather (other than sole leather / sole leather bend) imported under Notification No. 39/94-Cus. dated 1.3.94, as amended from time to time when MODVAT facility has not been availed

Asbestos Cement pressure pipes and couplings.

Asbestos Cements products, not otherwise specified.

Asbestos Yarn

Wire of stainless steel(Chrome Stainless Steel)

Asbestos Packing, All sorts

Asbestos jointings / Jointing Sheet

Gaskets, all sorts, (including gaskets for internal combustion engines for motor vehicles.

Bicycle Mirror

Glass Artware / Handicrafts

Laboratory glassware

(i) Brass Jewellery (alongwith packing material)

When MODVAT facility has not been availed (ii) Aluminium Jewellery

(i) When CENVAT facility has not been availed (a) Plastic Imitation Jewellery with or without embellishment

(ii) When CENVAT facility has not been availed. (a) Plastic Imitation Jewellery with or without embellishment

(i) When CENVAT facility has not been availed (b) Plastic bangles with or without embellishment

(ii) When CENVAT facility has been availed. (b) Plastic bangles with or without embellishment

Cold Rolled GP / GC Sheets / Strips / Wide Coils : (a) Of thickness upto 0.5 mm having Zinc coating @ 120 gms. per sq. mtr. (i) Made of only imported Hot Rolled Steels sheet / strips / wide coils

Preparation of vegetables, fruits, nuts or other parts of plants not elsewhere specified including pickles. When MODVAT facility has been availed: (a) Packed in OTS Cans.

Preparation of vegetables, fruits, nuts or other parts of plants not elsewhere specified including pickles. When MODVAT facility has been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

Fruit jams. When MODVAT facility has not been availed: (a) Packed in OTS Cans.

Fruit jams. When MODVAT facility has not been availed: (b) Others.

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

Sugar and sugar confectionery all sorts. When MODVAT facility has been availed: (a) Packed in OTS Cans.

Sugar and sugar confectionery all sorts. When MODVAT facility has been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

Cocoa and cocoa preparation all sorts. When MODVAT facility has not been availed: (a) Packed in OTS Cans.

Cocoa and cocoa preparation all sorts. When MODVAT facility has not been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

Cocoa and cocoa preparation all sorts. When MODVAT facility has not been availed: (c) Packed in Glass Bottles

Cocoa and cocoa preparation all sorts. When MODVAT facility has been availed: (a) Packed in OTS Cans.

Cocoa and cocoa preparation all sorts. When MODVAT facility has been availed: (b) Packed in Aseptic Bag kept in M.S. drums.

(a) Storage type water heaters fitted with copper vessels.