Duty Drawback Rates

(i)All Wool fabrics (other than hosiery / knitted fabrics) manufactured out of only woollen worsted yarn of above 18 BWS counts: (i) (a) If dyed.

(ii) Blended fabric (other than hosiery / Knitwear fabrics) containing mainly wool and viscose acrylic / Nylon / Polyester fibres / with or without other natural fibres like Mohair, Angora, etc.

(ii) Blended fabric (other than hosiery / Knitwear fabrics) containing mainly wool and viscose acrylic / Nylon / Polyester fibres / with or without other natural fibres like Mohair, Angora, etc. (ii) (a) If dyed.

(iii) Blanketing cloth manufactured from yarn in which wool predominately by weight:

(iii) Blanketing cloth manufactured from yarn in which wool predominately by weight: (iii) (a) If dyed.

When MODVAT facility has not been availed. A (i) Dyed Handloom fabrics (excluding lungies)

(ii) Cotton Fabrics other than handloom fabrics, whether or not exported under Quantity Based Advance Licence, issued prior to 1.4.1995, under the duty exemption scheme provided that cotton and no other item is allowed duty free import under relevant duty exemption scheme: (a) Grey Fabrics

(ii) Cotton Fabrics other than handloom fabrics, whether or not exported under Quantity Based Advance Licence, issued prior to 1.4.1995, under the duty exemption scheme provided that cotton and no other item is allowed duty free import under relevant duty exemption scheme: (b) Other than (a) above when MODVAT facility has not been availed.

(ii) Cotton Fabrics other than handloom fabrics, whether or not exported under Quantity Based Advance Licence, issued prior to 1.4.1995, under the duty exemption scheme provided that cotton and no other item is allowed duty free import under relevant duty exemption scheme: (c) Mill-made fabrics, if dyed, in respect of which no yarn stage duty, paid by the manufacturer because of his availing of the facility under "Rule 49A" of the Central Excise Rules and the goods being exported under bond or claim for rebate of Central Excise duty paid on yarn, when MODVAT facility has not been availed.

B. Cotton coloured fabrics with or without Art silk and embellishment / embroidery of about 8 (eight) yards in length, commonly known as Real Madras Handkerchief, when MODVAT facility has not been availed.

Polyamide Tyre Yarn

Viscose Tyre yarn

(i) All fabrics including sarees, dhoties and Odhanies made of man made staple fibres and filament yarn of denier less than 750 and its tenacity does not exceed 6.5 gram, per denier When MODVAT facility has not been availed: (a) Made with 100% Polyester filament yarn

Liquid Printing Inks for Flexographic & Gravure process in various colours

(i) All fabrics including sarees, dhoties and Odhanies made of man made staple fibres and filament yarn of denier less than 750 and its tenacity does not exceed 6.5 gram, per denier (b) Others

(i) All fabrics including sarees, dhoties and Odhanies made of man made staple fibres and filament yarn (ii) Others

When MODVAT facility has not been availed. (iii) All embroidered fabrics including sarees, dhoties and odhanies whose base fabric fall under Chapter 54 and the export product is also classifiable under Chapter 54 of the Schedule to the Central Excise Tariff Act 1985 (5 to 1986)

(i) All Fabrics, including Sarees, Dhoties and Odhanies made of manmade staple fibres, other than embroidered, when MODVAT facility has not been availed. If exported under quantity based advance licence issued prior to 1.4.95 under the duty exemption scheme and is permitted to import duty free the following under such Duty Exemption Scheme subject to the condition that blended yarn used in the manufacture of fabrics contains polyester fibre and cotton / viscose fibre only (and not any other textile material) and the fabrics contains such blended yarn both along warp and welf side :

(ii) Polyester fibre / cotton / dispersed dyes / VAT dyes / polyvinyl alcohol / silicon oil / emulsion, only and not any other items for manufacture of polyester / cotton blended fabric or polyester carbonised fabric, including dhoties, sarees and odhanies.

(iii) Polyester fibre / viscose fibre / dispersed dyes / Vat dyes / silicon oil / emulsion / polyvinyl alcohol and not any other items for manufacture of polyester viscose blended fabric.

(iv) Viscose fibre / cotton fibre / dispersed dyes / silicon oil / polyvinyl alcohol and not any other items for manufacture of 100% viscose spun fabric or viscose cotton blended fabric.

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

(v) All embroidered fabrics including sarees, dhoties and odhanies whose base fabrics fall under chapter 55 and the export product is also classifiable under Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when MODVAT facility has not been availed.

Imitation Zari all sorts, including thread, kasab, badla, chalak, tilla wire, salma, sadi, wire, Kagari, Gijai, Pechak, Tike and Kallabattu.

(i) Viscose tyre cord / twine

(ii) Polyamide tyre / cord / twine

(iii) Ropes & Twines, woven sacks and bags made of plastic materials other than reinforced plastics

(iii) Twines, woven sacks and bags made of plastic materials other than reinforced plastics When Modvat facility has not been availed.

(iii) Twines, woven sacks and bags made of plastic materials other than reinforced plastics (ii) When Modvat facility has been availed.

(i) Floor covering including carpets all sorts, and small size handknotted woollen mats / carpets but excluding machine made woollen tufted carpet :

(ii) Cotton Durries / Cotton Rugs (including Chindi Durries) / Cotton Chenille Rag Rug Durries / Printed Durries / Druggets where Cotton Predominates by weight.

When MODVAT facility has not been availed. Velvet fabrics

When MODVAT facility has not been availed. Cotton Terry Toweling cloth

When Modvat facility has not been availed. Cotton Terry Towelling cloth, if dyed

Resorcinol

When MODVAT facility has not been availed. Fabrics all over embroidered in piece, in strips or in motifs whose base fabrics falls under Chapter 54/55/58 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)

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

Polyamide Tyre fabric / warp sheet.

Viscose Tyre fabric / warp sheet.

(a) Knitted fabrics made of Cotton (i) Grey

(a) Knitted fabrics made of Cotton (ii) Other than Grey

(b) Knitted Fabrics made of manmade staple fibre / filament yarn.

(c) All wool hosiery / knitted fabrics made out of woollen worsted yarn of above 18 BWS counts:

(c) All wool hosiery / knitted fabrics made out of woollen worsted yarn of above 18 BWS counts: (c) (i) If exported under 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 of the item for use in the manufacture of export product.

(i) When MODVAT facility has not been availed. (d) Knitted fabrics of Acrylic yarn

(ii) When MODVAT facility has been availed. (d) Knitted fabrics of Acrylic yarn (Deleted)

(e) Blended knitwears containing Wool / Acrylic / Nylon / Polyester fibres / viscose fibre with or without natural fibres like, Mohair, Angora etc.

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

(e) Blended knitwears containing Wool / Acrylic / Nylon / Polyester fibres / viscose fibre with or without natural fibres like, Mohair, Angora etc. (i) If exported under Quantity Based Advance Licence (issued prior to 1.4.1995) under duty exemption scheme and is permitted to import duty free Wool fibre / Acrylic fibre / Nylon fibre / Polyester fibre / Natural fibre and not any other items for use in the manufacture of export product.

(e) Blended knitwears containing Wool / Acrylic / Nylon / Polyester fibres / viscose fibre with or without natural fibres like, Mohair, Angora etc. (ii) When MODVAT facility has been availed.