Industry Info


bullet Facts & Figures
 (Including Plant Capacities)

bullet Technical Datasheets

bullet Links
 

Industry Info
Drawback Rates 01/04/2003 onwards
 
Chapter - 39 Chapter - 56 Chapter - 63 Chapter - 71 Chapter - 85 Chapter - 90 Chapter - 96
 

Chapter - 39  Plastics & Articles Thereof
 
Serial  / Sub-Serial No. Description of Goods Rate of Drawback

Allocation
Customs Central Excise
 
A. Plastics & Articles thereof not elsewhere specified.
  (1) Articles made of Acrylic    
39.01 (a) When CENVAT facility has not been availed. Rs.6.30 (Rs. six and paise thirty only) per kg.  2.20  4.10
39.02 (b) When CENVAT facility has been availed. Rs.2.20 (Rs. two and paise twenty only) per kg.  All Customs
  (2) Articles made of Cellulose Acetate      
39.03 (a) When CENVAT facility has not been availed. Rs.3.00 (Rs. three only) per kg.  1.50  1.50 
39.04 (b) When CENVAT facility has been availed. Rs.1.50 (Re. one and paise fifty only) per kg.  All Customs
  (3) Articles made of Phenol Formaldehyde      
39.05 (a) When CENVAT facility has not been availed. Rs.4.00 (Rs. four only) per kg. All C. Excise
  (4) Articles made of Low Density Polyethylene      
39.06 (a) When CENVAT facility has not been availed. Rs.6.80 ( Rs. six and paise eighty only) per kg.  All C. Excise
  (5) Articles made of High Density Polyethylene      
39.07 (a) When CENVAT facility has not been availed. Rs.14.60 ( Rs. fourteen and paise sixty only) per kg. 6.90  7.70 
39.08 (b) When CENVAT facility has been availed. Rs.6.90 ( Rs. six and paise ninety only) per kg.  All Customs
  (6) Articles made of Polypropylene      
39.09 (a) When CENVAT facility has not been availed. Rs.11.80 (Rs. eleven and paise eighty only) per kg.  2.90  8.90
39.10 (b) When CENVAT facility has been availed. Rs.2.90 (Rs. two and paise ninety only) per kg.  All Customs
  (7) Articles made of Acrylonitrile Butadiene Styrene (ABS)      
39.11 (a) When CENVAT facility has not been availed. Rs.5.40 (Rs. five and paise fifty only) per kg. All C. Excise
  (8) Articles made of Expanded Polystyrene      
39.12 (a) When CENVAT facility has not been availed. Rs.6.30 (Rs. six and paise thirty only) per kg.  All C. Excise
  (9) Articles made of Polystyrene other than Expanded Polystyrene      
39.13 (a) When CENVAT facility has not been availed. Rs.4.00 (Rs. four only) per kg.  All C. Excise
  (10) Articles made of Urea Formaldehyde      
39.14 (a) When CENVAT facility has not been availed. Re.1.00 (Re. one only) per kg. All C. Excise
  (11) Articles made of PVC      
39.15 (a) Flexible : When CENVAT facility has not been availed. Rs.5.00 (Rs. five only) per kg.  All C. Excise
39.16 (b) Rigid PVC Pipes/ conduits and accessories of pipes (Rigid), when CENVAT facility has not been availed. Rs.7.70 (Rs. seven and paise seventy only) per kg.  All C. Excise
39.17 (c) Rigid other than (b) above, when CENVAT facility has not been availed. Rs.7.20 (Rs. seven and paise twenty only) per kg.  All C. Excise
  (12) Articles made of Cellulose Nitrate sheets      
39.18 (a) When CENVAT facility has not been availed. Rs.44.20 (Rs. forty-four and paise twenty only) per kg. All Customs
  (13) Articles made of Polyamide      
39.19 (a) When CENVAT facility has not been availed. Rs.8.00 (Rs. eight only) per kg.  All C. Excise
39.20 (14) Articles made of Cellulose Acetate Butyrate. Rs.50.70(Rs. fifty and paise seventy only) per kg.  All Customs
39.21 (15) Articles made of Polyacetal. Rs.13.60 (Rs. thirteen and paise sixty only) per kg.  All C. Excise
39.22 (16) Articles made of Polycarbonate. Rs.20.30 (Rs. twenty and paise thirty only) per kg. All Customs
B. PVC Transparent Hoses
39.23 (a) When CENVAT facility has not been availed. Rs.5.40 (Rs. five and paise forty only) per kg.  All C. Excise
C. Woven Sacks and Bags made of plastic materials other than Reinforced Plastics.
39.24 (a) When CENVAT facility has not been availed. Rs.13.60 (Rs. thirteen and paise sixty only) per kg. of net weight of export product. 8.80  4.80
39.25 (b) When CENVAT facility has been availed. Rs.8.80 (Rs. eight and paise eighty only) per kg. of export product.  All Customs
D. Fabrics Tarpaulines and other made up articles made of plastics materials other than Reinforced Plastics
39.26 (a) When CENVAT facility has not been availed. Rs.13.60 (Rs. thirteen and paise sixty only) per kg. of net weight of export product. 8.80  4.80 
39.27 (b) When CENVAT facility has been availed. Rs.8.80 (Rs. eight and paise eighty only) per kg. of export product. All Customs.
 
Clarification on Chapter 39

Combs / Woven mats made of Polypropylene, Brushes made of Low Density Polyethylene
As the rates fixed for the articles of Polypropylene and Low Density Polyethylene covered by S. S. No. 39.06 and 39.09, are generic and are specifically based on weight of the article, the same may be extended to these items also.

(D.O. No. F. 600/39.06-09/97-DBK, dt 29.10.97 and
D.O. No. F 600/39.06-39.09/98-DBK, dt. 4.9.1998)  

TOP
 

Chapter - 56
 
Serial  / Sub-Serial No. Description of Goods Rate of Drawback

Allocation
Customs Central Excise
56.02 Polyamide Tyre Cord/Twine  Rs.2.00 (Rs. two only) per kg. All Customs
56.03 Ropes, twines, yarns, tapes/strips and articles made out of ropes/twines; made of plastic materials other than reinforced plastics, when CENVAT facility has not been availed. Rs.13.60 (Rs. thirteen and paise sixty only) per kg. of net weight of export product.  8.80  4.80 
56.04 Ropes & twines, and articles made thereof made of plastic materials other than reinforced plastics, when CENVAT facility has been availed.  Rs.8.80 (Rs. eight and paise eighty only) per kg. of export product.  All Customs
 

Chapter - 63
 
Serial  / Sub-Serial No. Description of Goods Rate of Drawback

Allocation

Customs

Central Excise
63.13

All kinds of polyester/rayon bags ( including storage bags), with or without linings/ trimmings of any textile material, with or without any metal /wooden /plastic attachments/Accessories, when CENVAT facility has not been availed.

5.25%( five point two five per cent.) of f.o.b. value subject to a maximum of Rs.11.25 (Rs. eleven and paise twenty-five only) per piece 

 All C. Excise
 

Chapter - 71
 
Serial  / Sub-Serial No. Description of Goods Rate of Drawback

Allocation
Customs Central Excise
  (a) Plastic Imitation Jewellary with or without embellishments.      
71.03 (i) When CENVAT facility has not been availed Rs.4.00 (Rs. four only) per kg.  1.60  2.40 
         
71.04 (ii) When CENVAT facility has  been availed Rs.1.60 (Re. one and paise sixty only) per kg. All Customs
         
  (b) Plastic Bangles with or without embellishments.      
71.05 (i) When CENVAT facility has not been availed Rs.4.50 (Rs. four and paise fifty only) per kg. 4.00 0.50 
71.06 (ii) When CENVAT facility has been availed Rs.4.00 (Rs. four only) per kg.  All Customs

TOP
 

Chapter - 85
 
Serial  / Sub-Serial No. Description of Goods Rate of Drawback

Allocation
Customs Central Excise
85.98 Plastic electrical wiring accessories viz. Switches, sockets, adopters, plugs, lamp holders and ceiling roses, all sorts. Rs.2.80 (Rs. two and paise eighty only) per kg. All Customs

TOP
 

Chapter - 90
 
Serial  / Sub-Serial No. Description of Goods Rate of Drawback

Allocation
Customs Central Excise
  Optical, Photographic, Cinematographic, Measuring, Checking, precision power and kryptok      
90.01 (i) White
Opthalmic lenses, including plano/power/and kryptok - white		 Rs.12.60 (Rs. twelve and paise sixty only) per hundred pair   All Customs
90.02 (ii) Coloured/tinted
Opthalmic lenses, including plano/power/and kryptok - coloured/tinted		 Rs.25.20 (Rs. twenty-five and twenty only) per hundred pair   All Customs
90.03 (iii) Photochromatic
Opthalmic lenses, including plano/power/and kryptok - Photochromatic		 Rs.60.00 (Rs. sixty only) per hundred pair   All Customs
90.04 Drawing mathematical instruments made of plastic materials. Rs.8.90(Rs. eight and paise ninety only) per kg.  2.40  6.50
90.05 Disposable Syringes with Needle 2.5% (two point five per cent only) of f.o.b. value. All Customs
90.06 Blood Bag - 450 ML. 1.3% (one point three per cent only) of f.o.b. value. All Customs

TOP
 

Chapter - 96
 
Serial  / Sub-Serial No. Description of Goods Rate of Drawback

Allocation
Customs Central Excise
96.03 Fountain pens, ball point pens, fibre tip pens, colour pens, highlighter pens, sketch pens, roller ball pens , gel pens, marker pens, all sorts, (including gift sets with or without box).  15% (fifteen per cent. only) of the f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per piece. 11.7%  3.3%
96.04 Mechanical Pencils 8.5% (eight point five per cent. only) of the f.o.b. value subject to a maximum of Re.1.00 (Re. one only) per piece 8%  0.5% 
96.05 Pen parts including metal refills of brass/ copper and plastic refills. 9% (nine per cent only) of f.o.b. value subject to a maximum of Re. 0.50 (Paise fifty only) per piece 6.8% 2.2%
96.06 Vacuum Flask with plastic cover  1.3% (one point three per cent only) of f.o.b. value.  All Customs 
96.07 Hot Water Bottle made out of rubber including natural rubber, when CENVAT facility has not been availed. Rs.6.80 (Rs. six and paise eighty only) per piece. 4.80 2.00
96.08 Hot Water Bottle made out of rubber including natural rubber, when CENVAT facility has been availed.  Rs.4.80 (Rs. four and paise eighty only) per piece.  All Customs

TOP
 

Home   |   About Us  |    Contact Us  |   Help  |  Feedback  |  Disclaimer