Duty Drawback Rates for 2001-2002, Indian Exim Policy, Export Processing Zone, Export Oriented Units, Export Promotion Councils, EPC, Export Of Services

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Chapters
1-10	11-20	21-30	31-40	41-50
51-60	61-70	71-80	81-90	91-98

Duty Drawback Rates for 2001-2002
Chapters 61-70

Chapter- 61 : Articles of Apparel and Clothing Accessories, Knitted or Crocheted

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Cus		Cex
	A. Knitwear and articles of hosiery including ready-made garments made wholly or mainly from knitted/hosiery fabrics of cotton/ polyester and/or cellu-losic yarn :
61.01	Men’s Briefs and Banyans	8% of f.o.b. value subject to a maximum of Rs.9.00/- (Rs. fifty- five only) per piece	1.5%			6.5%
61.02	Ladies/Girl’s shirts/Shirt blouse/night gown/night shirgts/tops	10.5% (of the f.o.b. value subject to maximum of Rs. 14.00 (Rs. thirty- three only) per piece.	3%			7.5%
61.03	Men’s/Boy’s/Ladies’/Girls’ Shorts	10.5% of f.o.b. value subject to a maximum of Rs 5.00/- per piece.	3%			7.5%
61.04	Ladies’/Girls’?Men’s/Boys T-Shirts	9.5% of f.o.b subject to maximum of Rs. 10.00 per piece.	2%			7.5%
61.05	Basbies knitted Garments sets	Rs. 5.5% of f.o.b subject to maximum of Rs. 4.00/- per set.	1.5%			4%
61.06	Men’s/Boys’/Ladies’/Girls’ Pants/Trousers	10.5% of f.o.b subject to a maximum of Rs.16.00 per piece.	3%			7.5%
61.07	B.(i) All wool knitwear and articles of hosiery made from woollen worsted yam of above 18 BWS counts, when CENVAT facility has not been availed	Rs. 12.00 per kg.	10.00			2.00
61.08	(ii) When CENVAT facility has been availed	Rs. 10.00) per kg.	All Custom
61.09	C.(i) Knitwear and articles made wholly from hosiery/knitted fabrics of acrylic fibers/yarn, when CENVAT facility has not been availed.	Rs.7.00 per kg.	1.60	5.40
61.10	(ii). When CENVAT facility has been availed.	Rs. 1.60 per kg.	All Customs

Chapter- 62 : Articles of Apparel and Clothing Accessories, not knitted or crocheted

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Cus.	C.Ex.
	Readymade garments, all sorts made wholly or mainly of woven fabrics (excluding readymade garments made of silk, wool, nylon and readymade garments made of shoddy fibre/yarn/ fabric):
62.01	Ladies’/Shirt’ Shirt Blouss/Men’s/Boys shirt, when CENVAT has not been availed.	12.5% of the f.o.b. value subject to a maximum of Rs.35/ - per piece	3.5%	9%
62.02	Ladies’/Shirt’Shirt Blouss/Men’s/Boys shirt, when CENVAT has been availed	3.5% of f.o.b. value subject to a maximum of Rs. 10.00 per piece	All customs
62.03	Ladies’/Girls’/Brassiers when CENVAT has not been availed	12% of f.o.b. value subject to a maximum of Rs.6.00 per piece	3%	9%
62.04	Ladies’/Girls’/Brassiers when CENVAT has been availed	3% of f.o.b. value subject to a maximum of Rs.1.50 per piece	All Customs
62.05	Ladies’ Camisoles (upper undergarments) when CENVAT has not been availed	12% of f.o.b. value subject to a maximum of Rs. 30.00 per piece.	3%	9%
62.06	Ladies’ Camisoles(upper undergarments) when CENVAT has been availed	3% of f.o.b. value subject to a maximum of Rs. 7.50 per piece.	All Customs
62.07	Ladies’ Jackets, when CENVAT has not been availed	12.5% subject to a maximum of Rs. 50/- per piece.	3.5%	9%
62.08	. Ladies’ Jackets, when CENVAT has been availed	3.5% of f.o.b. value subject to a maximum of Rs.14.00 per piece.	All Customs
62.09	Ladies’/Girls/ Dresses in sets when CENVAT has not been availed.	12.5% of f.o.b. value subject to a maximum of Rs. 45.00 per set	All Customs
62.10	Ladies’/Girls/ Dresses in sets when CENVAT has been availed	3.5% of f.o.b. value subject to a maximum of Rs. 13.00 per set	All Customs
62.11	Ladies’/Girls Skirts in sets when CENVAT has not been availed	12.5% of f.o.b. value subject to a maximum of Rs. 35.00 per piece.	3.5%	9%
62.12	Ladies’/Girls’ Skirts when CENVAT has been availed	3.5% of f.o.b. value subject to maximum of Rs. 10.00 per piece	All Customs
62.13	Ladies’/Girl;s/Men’s/Boys’/Pants/Trousers when CENVAT has not been availed	12.5% of f.o.b. value subject to a maximum of Rs. 38.00 per piece.	3.5%	9%
62.14	Ladies’/Girl;s/Men’s/Boys’/Pants/Trousers when CENVAT has been availed	3.5% of f.o.b subject to maximum of Rs. 11.00 per piece	All Customs
62.15	Ladies’/Girl;s/Men’s/Boys’/Pants/Trousers when CENVAT has not been availed	12.5% of f.o.b subject to maximum of Rs. 20.00 per piece	3.5%	9%
62.16	Ladies’/Girls/Men’s/Boys’ shorts when CENVAT has not been availed	3.5% of f.o.b subject to maximum of Rs. 5.50 per piece	All Customs
62.17	Men’s/Boys’ underpants when CENVAT has been availed	10.5% of f.o.b subject to maximum of Rs. 10.00 per piece	1.5%	9%
62.18	Men’s/Boys’ underpants when CENVAT has not been availed	1.5% of f.o.b subject to maximum of Rs. 1.50 per piece	All Customs
62.19	Industrial Garments/Boilers suits (in sets) when CENVAT has not been availed	10.5% of f.o.b subject to maximum of Rs.23.00 per set	1.5%	9%
62.20	Industrial Garments/Boilers suits(in sets) when CENVAT has been availed	1.5% of f.o.b subject to maximum of Rs. 3.50 per set.	All Customs
62.21	Babies Garments (Dresses) when CENVAT has not been availed	6% of f.o.b subject to maximum of Rs. 7.00 per set.	1.5%	4.5%
62.22	Babies Garments (Dresses) when CENVAT has been availed	1.5% of f.o.b subject to maximum of Rs. 2.00 per set	All Customs
62.23	Readymade garments made wholly or mainl of silk.	Rs. 201.00 per kg of silk fabric content.	All Customs
62.24	Natural Silk high fashioned ready made garments with embroidery, imported glass beads and sequins.	Rs. 201.00 per kg of silk fabric content.	All Customs
62.25	Woolen Garments, namely suits/Blazers/Trousers/and Jackets excluding those made from shoddy fabric/yarn when CENVAT facility not been availed	6.3% of f.o.b. value	3.6%	2.7%
62.26	(i) Handloom/ powerloom lungies, including such lungies falling within the scope of India item, whether or not containing radiant yarn end(s) stitched or not, if made wholly or predominantly from viscose staple fiber when CENVAT has not been availed	4.8% of f.o.b. value	All C. Excise
62.27	(ii) All other including lungies made predominantly of cotton comm.-only known as Sungits	4% of f.o.b subject to a maximum of Rs.7.00 per piece	All C. Excise
62.28	(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	Rs. 5.90 per sq.metre of silk fabric content	All Customs
62.29	If made man-made staple fibres and/or filament yarn, namely Dupattas, Shawls, Stoles, Scarves, U\Umeries, Patkas, Arab Rumals, Subhayyas and khangas	4% of f.o.b subject to maximum of Rs. 23.00 per kg.	All C.Excise
62.30	(b) Made up articles produced out of fabric made wholly or mainly of Silk	Rs. 201.00 per kg. of silk fabric content.	All Customs
62.31	(i) All wool shawls/embroidered shawls(including Rumals of sizes not less than 30"x30") manufactured from woven fabrics containing only woolen worsted yarn, above 18 BWS counts in the warp and weft side irrespective of nature of yarn/zari for embroidery.	Rs. 18.20 per kg.	18.00	0.20
62.32	(i) (a) if dyed	Rs. 21.10 per kg.	17.90	3.20
62.33	(ii) All other woolen shawls, (including Jamvar shawls, and Rumals of sizes not less tahtn 30"x30") manufactured from woven fabrics containing predominately(by weight) only woolen worsted yarn of above 18 BWS counts	Rs. 18.90 per kg.	18.65	0.25
62.34	(II) (a) if dyed	Rs. 19.75 per kg.	16.50	3.25
62.35	(i) Blended shawls (including shawls and Rumals of sizes not less than 13"x13") containing wool/acrylic/nylon/polyester fibre/viscoses fibre with or without other natural fibres like mohair angora etc.	Rs. 18.20 per kg.	18.00	0.20
62.36	(i) (a) if dyed	Rs. 21.00 per kg.	16.55	4.45

Chapter-63 : Other made up Textile articles; Sets; Worn clothing and worn textile articles; Rags

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Cus.	C.Ex.
	A. Blankets manufactured from yarn in which wool predominate by weight.
63.01	(i) Undyed when CENVAT facility has not been availed	RS. 3.00 per kg.	2.90	0.10
63.02	(ii)If dyed, when CENVAT facility has not been availed	Rs.3.60 per kg.	2.90	0.70
63.03	(iii)if dyed, When CENVAT facility has been availed.	Rs. 2.90 per kg.	All Customs
	B. Other made up articles made chiefly from textile materials and not elsewhere specified, When CENVAT facility has not been availed.
63.04	(i) Dyed Handloom Made ups	4% of f.o.b subject to a maximum of rS. 3.50/-per kg.	All C.Excise
63.05	(ii) All other dyed made ups including Tassels and Throws, made of man made filament yarn/fibre when CENVAT facility has not been availed.	8% of f.o.b subject to a maximum of Rs. 23.00 per kg.	All C.Excise
63.06	(iii) All other dyed made ups including Tassels and Throws, made of man made filament yarn/fibre, if dyed when CENVAT facility has not been availed.	8% of f.o.b subject to a maximum of Rs. 20.00 per kg.	All C. Excise
63.07	(ii) All other dyed made ups including Tassels and Throws, made of cottons when CENVAT facility has not been availed.	4% of f.o.b. valuesubject to maximum of Rs. 8.00 per kg.	All C. Excise
63.08	(iii) All other made ups including Tassels and Throws, when CENVAT facility has not been availed, if not dyed.	4% of f.o.b subject to a maximum of Rs. 5.00 per kg.	All C.Excise
	C. Hessian bags incorporating plastic liners:
63.09	(i) Of minimum dimensions 95cm x 50 cm, and above when CENVAT facility has not been availed	Re. 0.65) per kg. of the Hessian bags inclusive of plastic liners	All C. Excise
63.10	(ii) Others, when CENVAT facility has not been availed	Re. 0.50 per kg. of the Hessian Bags inclusive of plastic liners	All C. Excise
63.11	D. All kinds of cotton/ polyester/rayon bags and cotton storage bags, with or without linings/trimmings of any textile material	7% of f.o.b. value subject to a maximum of Rs. 15/-per piece	All C. Excise
63.12	(i) Cotton Terry Towels, and other made up articles made with terry towelling cloth, when CENVAT facility has not been availed.	2% (two per cent. only) of f.o.b. value	All C. Excise
63.13	(ii) Cotton Terry Towels, and others made up articles made with terry towelling cloth, when CENVAT facility has not been availed, if dyed.	8.5% (eight point five per cent only) of f.o.b. value) subject to a maximum of Rs.5.00(Rs. eight only) per kg	All C. Excise

Chapter- 64 : Footwear, Gaiters, and the like; Parts of Such Articles

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
			Cus.			C.Ex.
	Footwear with leather uppers excluding those with tyre soles and kolhapuri chappals
64.01	All Kinds of Leather Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	9% of f.o.b. value subject to maximum of Rs. 73.50 per pair.	3.5%					5.5%
64.02	All Kinds of Leather Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	3.5% of f.o.b. value per pair subject to a maximum of Rs. 28.50/- per pair.	All Customs
64.03	All Kinds of Leather Boots manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	5.75% of f.o.b subject to a maximum of Rs. 47.00 per pair	All C.Excise
64.04	All Kinds of Leather half Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	9% of f.o.b. value subject to a maximum of Rs.68.00/- per pair	3.5%				5.5%
64.05	All Kinds of Leather half Boots (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	3.5% of f.o.b subject to a maximum of Rs. 26.50/- per pair	All Customs
64.06	All Kinds of Leather half Boots manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	5.75% of f.o.b. value subject to a maximum of Rs. 43.50 per pair	All C. Excise
64.07	All Kinds of Leather Gents shoes(excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	9% of f.o.b. value subject to a maximum of Rs.60.00per pair.	3.5%				5.5%
64.08	All Kinds of Leather Gents shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	3.5% of f.o.b. value subject to a maximum of Rs.23.50 per pair.	All Customs
64.09	All Kinds of Leather Gents’ Shoes manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	5.75% of the f.o.b. value subject to a maximum of Rs. 38.50/- per pair.	All C. Excise
64.10	All Kinds of Leather Ladies’shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	9% of the f.o.b, value subject to a maximum of Rs. 58.00 per pair	3.5%				5.5%
64.11	All Kinds of Leather Ladies’shoes (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	3.5% of f.o.b subject to a maximum of Rs. 22.50 per pair	All Customs
64.12	All Kinds of Leather Ladies’ Shoes manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	5.75% of the f.o.b. value subject to a maximum of Rs. 37.00/- per pair.	All C.Excise
64.13	All Kinds of Leather Gents/Ladies’ sandals (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	6% of f.o.b subject to a maximum of RS. 23.00 per pair	1.6%				4.4%
64.14	All Kinds of Leather Gents/Ladies’ sandals (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	1.6% of f.o.b subject to a maximum of Rs. 6.00 per pair	All Customs
64.15	All Kinds of Leather Gents/Ladies’ sandals manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	3.65% of f.o.b subject to a maximum of 14.50 per pair	All C.Excise
64.16	All Kinds of Leather Gents/Ladies’ Chappals (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	5% of f.o.b subject to a maximum of Rs. 19.00 per pair	1.3%				3.7%
64.17	All Kinds of Leather Gents/Ladies’ Chappals (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	1.3% of f.o.b subject to a maximum of Rs. 5.00 per pair.	All Customs
64.18	All Kinds of Leather Gents/Ladies’ Chappals manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	3% of f.o.b subject to a maximum of Rs. 9.00 per pair	All C. Excise
64.19	Rubber canvas footwear when CENVAT has not been availed	3.1% of f.o.b subject to a maximum of Rs. 1.70 per pair	0.5%				2.6%
64.20	Synthetic Footwears when CENVAT has not been availed	8% of f.o.b subject to a maximum of Rs. 50/- per pair.	All C.Excise
	Leather uppers including lasted uppers with or without accessories like insoles, sockets lining, heel covers and other embellishements:-
64.21	All Kinds of Leather Boot Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	8% of f.o.b subject to a maximum of Rs. 39/- per pair.	2.3%				5.7%
64.22	All Kinds of Leather Boot Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	2.3% of f.o.b subject to a maximum of Rs. 11.50/- per pair	All Customs
64.23	All Kinds of Leather Boot Uppers manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	2.5% of f.o.b subject to a maximum of Rs. 12.50 per pair	All Excise
64.24	All Kinds of Leather half Boot Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	2.5% of f.o.b subject to a maximum of Rs. 12.50/- per pair	2.3%				507%
64.25	All Kinds of Leather half Boot Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	2.3% of f.o.b subject to a maximum of Rs. 9.50/- per pair	All Customs
64.26	All Kinds of Leather half Boot Uppers manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	3.2% of f.o.b subject to a maximum of Rs. 13.50 per pair	All C.Excise
64.27	All Kinds of Leather Gents Shoes Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	8% of f.o.b subject to a maximum of Rs. 25.50/- per pair	2.3%				5.7%
64.28	All Kinds of Leather Gents Shoes Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	2.3% of f.o.b subject to a maximum of Rs. 7.50/- per pair	All Customs
64.29	All Kinds of Leather Gents Shoes Uppers manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	5.4% of f.o.b subject to a maximum of Rs. 17.50/- per pair.	All C.Excise
64.30	All Kinds of Leather Ladies’ Shoes Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	8% of f.o.b subject to a maximum of Rs.23.50/- per pair.	2.3%				5.7%
64.31	All Kinds of Leather Ladies’ Shoes Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	2.3% of f.o.b subject to a maximum of Rs. 7.00 per pair.	All Customs
64.32	All Kinds of Leather Ladies’ Shoes Uppers manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	4.7% of f.o.b subject to a maximum of Rs. 14.00 per pair.	All C.Excise
64.33	All Kinds of Leather Gents/Ladies’ Sandals Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has not been availed	5% of f.o.b subject to a maximum of Rs. 17.00 per pair.	1%		4%
64.34	All Kinds of Leather Ladies’ Shoes Uppers (excluding those manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001) when CENVAT facility has been availed	1% of f.o.b subject to a maximum of Rs.3.50 per apir	All Customs
64.35	All Kinds of Leather Ladies’ Shoes Uppers manufactured from duty free finished leather imported under Notification No.17/2001-Cus dated 01.03.2001 when CENVAT facility has not been availed	2.35% of f.o.b subject to a maximum of Rs. 8.00 per pair.	All C.Excise
64.36	(c) Soles made of leather and other parts of footwear mainly made of leather not manufactured from duty free finished leather imported under Notification No.16/2000, when CENVAT facility has not been availed	2.8% of the f.o.b value.	1.4%	1.4%

Chapter- 65 : Headgear and Parts thereof

Chapter- 66 : Umbrella, Sun Umbrellas, Walking Sticks, Seat Sticks, Whips, Riding Crops and Parts thereof

Chapter- 67 : Prepared feathers and down and Articles made of feathers or of down; Artificial Flowers. Articles of human hair

Chapter- 68 : Articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
			Cus.	C.Ex.
68.01	Asbestos Cement pressure pipes and couplings	Rs.706 per M.T.	All Customs
68.02	Asbestos Cement products, not otherwise specified	Rs.405.0 per M.t.	All Customs
68.03	Asbestos Yarn	Rs.3.90 per lkg.	All Customs
68.04	Asbestos Packing, all sorts	Rs.1.90 per kg.	All Customs
68.05	Asbestos jointing/Jointing sheet	Rs. 1.30/- per kg	All Customs

Chapter- 69 : Ceramic Products

Chapter- 70 : Glass and Glassware

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Cus.	C.Ex.
70.01	Bicycle Mirror	10% of f.o.b subject to a maximum of Rs. 1.30 per piece	3.5%	6.5%
70.02	Glass Artware/Handicrafts	Rs. 4.40 per kg.	All C.Excise
70.03	Laboratory glassware	Rs. 265.00 per M.T.	135.00	130.00

Chapters
1-10	11-20	21-30	31-40	41-50
51-60	61-70	71-80	81-90	91-98

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