Duty Drawback Rates for 2001-2002, Trade Laws Of India, Commercial Laws, Reports, Exim India, International Trade, Global Trade

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Girish Radio Corporation
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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 81-90

Chapter- 81 : Other base metals, cermets, articles thereof

Chapter- 82 : Tools, Implements, Cutlery, Spoons and forks of Metal; Parts thereof of Base Metal

Serial/ Rate of Drawback Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
Serial/ Rate of Drawback Sub- Serial No.	Description of goods	Rate of Drawback	Cus.	C.Ex.
1	2	3	4	5
	Implements / Appliances of a kind used in agriculture or horticulture mainly made of steel, the following, namely:-
82.01	Spades, Shovels, mattocks, Picks, forks and rakes, bill hooks and similar hewing tools, scythes, sickles, hayknives, hedge shears, timber wedges, when CENVAT Facility has not been availed.	Rs.1120/- (Rs. one thousand one hundred twenty only) P.M.T.	All C. Excise
82.02	(i) Spanners 13 Holes for Bicycle & Cycle Rickshaw	Re.0.70 (Paise seventy only ) per piece.	0.25	0.45
	(ii) Drop Forged Hand Tools, when CENVAT facility has not been availed.
82.03	(a) Galvanised	Rs.6.50 (Rs. six and paise fifty only) per kg. or 9.6% of f.o.b value which ever is less.	0.50	6.00
82.04	(b) Nickel-Chrome plated	Rs.7.20 (Rs. seven and paise twenty only) per kg. or 12.15% of f.o.b value which ever is less.	0.35	6.85
82.05	(c) Others When CENVAT facility been availed	Rs. 6.50 (Rs. six and paise fifty only) per kg. or 11.7% of f.o.b value which ever is less.	All C. Excise
82.06	(d) Galvanised	Rs.1.10 (Re. one and paise ten only) per kg. or 1.8% (one point eight per cent. ) of f.o.b. value which ever is less.	All Customs
82.07	(e) Nickel or Chrome Plated	Rs. 1.00 (Re. one only) per kg. or 1.8% (one point eight per cent. only) of f.o.b. whichever is less.	All Customs
	(iia) Hand Tools other than Drop Forged
82.08	(a) C.I. Vices	Rs. 3..50 (Rs. three and paise fifty only) per kg. or 12.15% of f.o.b. value which ever is less.	All C. Excise
82.09	(b) Others	Rs. 4.35 (Rs. four and paise thirty-five only) per kg. or 13% of f.o.b. value which ever is less.	All C. Excise
82.10	Blow lamps mainly made of brass	6.3% (six point three per cent only) of f.o.b. value subject to a maximum of Rs.9.00 (Rs. nine only) per piece	All Customs
	Tools made of high speed steel viz.:—
82.11	(I) Gear cutting tools, of Cobalt bearing High Speed Steel.	Rs.170.00 (Rs. one hundred and seventy only) per kg.	All Customs
82.12	(II) (a) Gear cutting tools; not elsewhere specified	Rs.60.00 (Rs. sixty only) per kg.	All Customs
82.13	(b) Saws, segments and saw blades;
82.14	(c) Drills, all sorts;
82.15	(d) Reamers, all sorts;
82.16	(e) Threading taps, threading dies and chasers.
82.17	(f) Shaper tools and Planter tools;
82.18	(g) End mills and other miling cutters;
82.19	(h) Broachers
82.20	(IIl) Small Cutting Tools of High Speed Steel not elsewhere specified	Rs. 50.00 (Rs. fifty only) per kg.	All Customs
	(IV) Welded construction tools made of high speed steel in combination with other steels;
82.21	(a) Twisted drills	Rs.45.00 (Rs. Forty five only) per kg.	All Customs
82.22	(b) Reasers
82.23	(c) Threading tools
82.24	(d) Milling cutters
82.25	(e) Others	Rs.29.00 (Rs. twenty nine only) per kg.	All Customs
82.26	Tungsten carbide products: Tungsten carbide granules tools tips, inserts and other articles made wholly of tungsten carbide including tungsten carbide blanks, flats, plates, rods, rounds, bushes, rings, pellets, chip-brealers and shins.	Rs.64.00 (Rs. sixty four only) per kg. of tungsten carbide products	All Customs
	Safety Razor Blades, made from stainless steel; strips:—
82.27	(i) Double Edge Safety Razor Blades	Rs.2.00 (Rs. two only) per 100 blades	All Customs
82.28	(ii) Twin Track Blades (also commonly known as Twin Blades)	Rs.1.00 (Rs. one only) per 100 blades	All Customs
82.29	Table, Kitchen or other household articles made of sheets / strips / circles of aluminium.	Rs. 9.60 (Rs. nine and paise sixty only) per kg.	All C. Excise

Chapter-83 : Miscellaneous Articles of Base Metal

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Cus.	C.Ex.
1.	2.	3.	4	5
	(i) Pad locks:
83.01	(a) Upto 6 levers (upto 50mm)	1.1% of f.o.b. value	All Customs
83.02	(b) Above 6 levers (upto 50mm)	1.3% of f.o.b. value	All Customs
83.03	(ii) Mortise Locks (all sorts)	1.1% of f.o.b. value.	All Customs
83.04	(iii) Night Latch Locks (all sorts)	1.3% of f.o.b value	All Customs
83.05	(iv) Cam Locks (all sorts)	1.2% of f.o.b value.	All Customs
83.06	(v) Incorporating cast alloy permanent magnets	Rs. 28.00 per kg. of magnet content.	All Customs
	Wheel/Steel Brackets
83.07	(i) When CENVAT facility has not been availed.	Rs. 1445.00 P.M.T. of steel content.	275.00	1225.00
83.08	(ii) When CENVAT facility has been availed.	Rs. 220.00 P.M.T. of steel content.	All customs
	Soft Solders:
83.09	(i) Tin content	The rate as specified in SS. No. 80.01
83.10	(ii) Lead content	The rate as specified in SS No. 78.01

Chapter- 84 : Nuclear Reactors, Boilers, Machinery and Mechanical Appliances, Parts thereof

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Cus.	C.Ex.
1.	2.	3.	4.	5.
	Components/spare parts of motor vehicles subject to a declaration on the shipping bill that the export products are made of imported steel only, duly supported vide a certificate from the Superintendent of Central Excise/Customs incharge of the factory of production to this effect.
84.01	(a) (22) Nozzles	Rs.1763/- P.M.T. of steel content	All Customs
84.02	(b) (24) Piston pin/Gudgeon Pin	Rs. 1024/- P.M.T. of steel content.	All Customs
	Petrol Metering and Dispensing Pump Heavy or standard duty; subject to a declaration on the Shipping Bill that the export products are made of imported steel only, duly supported by a certificate from the Supdt. of Central Excise/Customs incharge of the factory of production to this effect.
84.03	(i) Fitted with (4W) non-computing Register	3% (three per cent. only) of f.o.b. value	All Customs
84.04	(ii) Fitted with (4W) computing Register	5% (five per cent. only) of f.o.b. value	All Customs
84.05	(iii) Z-line Electronic Single Display.	2% (two per cent only) of f.o.b. value.	All Customs
84.06	(iv) Z-Line Electronic Three Display	1.5% (one point five per cent. only) of f.o.b. value	All Customs
84.061	(v) Dual type with (4W) non-computing register	3.5% (three point five per cent. only) of f.o.b. value	All Customs
84.062	(vi) Dual type with (4W) computing register	1% (one per cent. only) of f.o.b. value	All Customs
84.07	(i) Deepwell Hand Pumps with galvanised Iron riser pipe	3.5% of f.o.b. value.	0.65%	2.40%
84.08	(ii) Deepwell Hand Pumps without riser pipe	1.85% of f.o.b. value.	0.50%	1.35%
84.09	(hi) Other Hand Pumps	1% (one per cent. only) of f.o.b. value.	0.5%	0.5%
84.10	(i) Power Driven Centrifugal Pumps primarily designed for handling water (Horizontal or vertical types) without prime movers.	3.15% of f.o.b. value	0.95%	2.2%
84.11	(ii) Power Driven Centrifugal Pumps primarily designed for handling water fitted diesel oil operated 1C engines as are of 10 HP or less.	3.15% of f.o.b. value	1.15%	2%
84.12	(iii) Power Driven Centrifugal Pumps for liquids fitted with electric motors.	At the appropriate rates specified in the Drawback Table in respect of Pump and Electric Motor subject to the condition that the order / contract and relevant shipping documents give a clear indication of f.o.b. prices charged for the pump and electric motor separately. If no such separate prices are ascertainable for the pumps fitted with motors shall be extended drawback at the rate of 2.5% (two point five per cent. only) of f.o.b. value.
	Electric fans all sorts
	(a) Complete ceiling fans with metal blades
84.14	(i) 36"x42"	Rs. 16.80 per piece.	All Customs
84.15	(ii) 48"	Rs. 18.40 per piece.	All Customs
84.16	(iii) 56"	Rs. 18.40 per piece.	All Customs
84.17	(b) All others	1% (one per cent. only) of f.o.b. value	All Customs
	Fan Regulators:
84.18	(i) Choke Type Regulators	Rs. 1.35 per unit.	All Customs
84.19	(ii) Others	Re. 0.20 per unit	All Customs
84.20	Air-conditioner 1.5 ton capacity	2.5% of f.o.b. value.	All Customs
	Refrigerators:
84.21	(i) 165 Ltr. capacity	Rs. 47.00 per unit.	All Customs
84.22	(ii) 300 Ltr. capacity	Rs. 64.00 per unit.	All Customs
84.23	(a) Storage type water heaters fitted with copper vessels	3.6% of f.o.b. value	All Customs
84.24	(b) Kettle element	2.4% of f.o.b. value.	All Customs
84.25	(c) Water immersion heaters	2% of f.o.b. value.	All Customs
84.26	Implements/Appliances of a kind used in agriculture or horticulture mainly made of steel, the following, namely, Horrows, ploughs cultivators, rigders, thrashers and puddlers, when CENVAT facility has not been availed.	Rs. 1120/- per M.T.	All C. Excise
	Textile machinery, parts and accessories of textile machinery, the following namely:
84.27	(a) Blow room line machinery including Synthetic blow room line Machinery	1.85% of f.o.b. value	All Customs
84.28	(b) Ring Spinning frames (complete or sections)	3% of f.o.b. value	All Customs
84.29	(c) Ribbon lapping machines/silver lapping machines.	2.7% of f.o.b. value	All Customs
84.30	(d) Synthetic rubber aprons/ cots	4.5% of f.o.b. value subject to a maximum of Rs.45.00 per kg.	All Customs
84.31	(e) Top rollers for ring frames/speed frames.	1% of f.o.b. value	All Customs
84.32	(f) Comber/Combing machines	2% of f.o.b. value	All Customs
84.33	(g) Draw Frames	4.5% of f.o.b. value	All Customs
84.34	(h) 0pen and spinning machinery	5% of f.o.b. value.	All Customs
84.35	(i) Doffer for Ring Frames with electronic control system	2.25% of f.o.b. value	All Customs
84.36	(j) Powerloom all types	1.6% of f.o.b. value.	All Customs
84.37	(k) Braiding Machine/ Circular Knitting Machines	2.4% of f.o.b. value	All Customs
84.38	(l) Cylinder Wires, Doffer Wires and Lickerin Wires, manufactured out of imported steel only.	Rs.5.90 per kg.	All Customs
84.39	(m) Ring Travellers	3.36% of f.o.b. value.	All Customs
84.40	(n) Carding Machine	2% of f.o.b. value.	All Customs
84.41	(o) Yarn clearing installations	6% of f.o.b. value.	All Customs
84.42	(p) Yam splicers	4% of f.o.b. value.	All Customs
84.43	(q) Rings	Rs.2.00 per piece	All Customs
84.44	(r) Spindle Assembly	Rs.14.50 (Rs. eighteen only) per piece	All Customs
	Machine tools and accessories the following namely:—
84.45	(i) Numerical control lathes	2.25% of f.o.b. value	All Customs
84.46	(ii) Gear Hubbing machines with or without accessories/ attachments	1% of f.o.b. value	All Customs
84.47	(iii) Mechanical/hydraulic power press 100 ton and higher capacity	1% of f.o.b. value	All Customs
84.51	Electronic pocket calculator (Solar Cell/Power).	1.9% of the f.o.b. value subject to a maximum of Rs. 6.00 per piece.	All Customs
84.52	Floppy Disk Drives (5.25") of 1.2MB.	5.2% of f.o.b. value	All Customs
84.53	Injection Moulding Machines	1.3% of f.o.b. value	All Customs
	(a) Gun Metal valves, all sorts:
84.54	When CENVAT facility has not been availed.	Rs. 36.00 per kg. of the gun metal content.	25.60	12.40
84.55	When CENVAT facility has been availed.	Rs. 23.50 per kg. of the gun metal content	All Customs
	(b) Auto/cycle tube valves and other pneumatic valves mainly made of brass :
84.56	(i) For cycle/cycle rickshaws	Rs. 9.50 per kg.	11.00	1.00
84.57	(ii) Others	Rs.8.70 per kg.	All Customs
	Rear Axle Shaft (Flange type)
84.58	(i) When CENVAT facility has not been availed	Rs. 1435.00 per. M.T. of steel content.	275.00	1215.00
84.59	(ii) When CENVAT facility has been availed	Rs. 220.00 per. M.T. of steel content	All Customs
	Components/spare parts of motor vehicle subject to a declaration on the shipping bill that the export products are made of imported steel only duly supported vide a certificate from the Superintendent of Central Excise/Customs incharge of the factory of production to this effect:—
84.60	(5 & 13) Canshaft/crank shaft	Rs. 2408.00 P.M.T. of steel content.	All Customs
84.61	(36) Wheel Pulley	Rs.4,084.00 P.M.T. of steel content	All Customs
84.62	Gaskets made of composite materials for automobile, , including gaskets for internal combustion engines for motor vehicles	15.5% of f.o.b. value subject to a maximum of Rs. 15.00 (Rs. thirty- two only) per unit	All Customs
84.63	(i) Aluminium Pistons/ Piston Assembly.	Rs. 4.00 per kg.	All Customs
84.64	(ii) Unmachined Aluminium Pistons	Rs. 3.00 per kg.	All Customs
84.65	Capital Goods and Machinery not elsewhere specified but failing in Chapters 84 & 85 of the Customs Tariff.	Rs. 20.00 per kg of alloy steel content subject to a certificate from supdt. of Central Excise that imported steel has been used.	All Customs

Chapter- 85 : Nickel and Articles Thereof

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
			Cus.	C.Ex.
1.	2.	3.	4.		5.
85.01	(a) Generators/alternators and rotors, thereof	6.3% (six point three per cent. only) of f.o.b. value.	All Customs
85.02	(b) (i) Fractional Horsepower (FHP)	4% (four per cent. only) of the f.o.b. value.	All Customs
85.03	(iii) Electric Motors, not elsewhere specified	4% (four per cent. only) of the f.o.b. value subject to a maximum of Rs6.60 (Rs. six and paise sixty only) per number.	All Customs
85.04	(c) Wiper Motor	1.05% (one point zero five per cent. only) of f.o.b. value subject to a maximum of Rs. 29.00 (Rs. twenty- nine only) per kg. of copper content.	All Customs
85.05	(i) Stator and Rotor, Stacks (made of CRNGO steel sheets)	Rs.4.00 (Rs. four only) per kg.	All Customs
85.06	(ii) Aluminium Die Cast Rotors (made of CRNGO steel sheets)	Rs.2.50 (Rs two and paise fifty only) per kg.	All Customs
85.07	(i) Power and Distribution Transformers (Copper wound)	5.1% (five point one per cent. only) of f.o.b. value	All Customs
85.08	(ii) Other transformers (copper wound including current transformers, voltage transformers commonly known as potential transformers, variable transformers, auto transformers and metering current transformers	4.4% (four point four per cent. only) of f.o.b. value	All Customs
85.09	(iii) Aluminium foil wound transformers	1.4% (one point four percent only) of f.o.b. value	All Customs
85.10	Cast alloy permanent magnets (in unmagnetised / demagnetised form).	Rs.35.00 (Rs.thirty five only) per kg.	All Customs
	Dry Cell Batteries :-
85.11	(i) R20/UM I/Size 'D'	Rs. 20.00 (Rs. twenty only) per hundred pieces.	All Customs
85.12	(ii) R14/UM2/Size 'C'	Rs.12.50 (Rs. twelve and paise fifty only) per hundred pieces.	All Customs
85.13	(iii) R6/UM3/Size 'AA'	Rs.7.00 (Rs. seven only) per hundred pieces.	All Customs
85.14	Automatic Lead Acid Storage Batteries.	Rs.4.50 (Rs. four and paise fifty only) per kg.	All Customs
	Lead Add Storage Batteries
85.15	(a) Tubular traction batteries	Rs.5.00 (Rs. five only) per kg. of weight of fully assembled batteries.	All Customs
	(b) Others namely :-
85.16	(i) Dieselloco starter batteries	Rs.5.00 (Rs. five only) per kg. of weight of fully assembled batteries	All Customs
85.17	(ii) Tubular train lighting batteries	Rs.5.00 (Rs. five only) per kg. of weight of fully assembled batteries	All Customs
85.18	(iii) Batteries in rubber containers, not elsewhere specified	Rs.5.00 (Rs. five only) per kg. of weight of fully assembled batteries	All Customs
85.19	Plates for Lead Acid Storage Batteries	Rs.5.00 (Rs. five seventy only) per kg.	All Customs
85.20	Automatic Electric Cooker Warmer	1.10% (one point one per cent. only) of f.o.b. value.	All Customs
85.21	Mica Toaster Heating Element 9 R Middle Type(250 V/500W)	1.4% (one point four per cent. only) of f.o.b. value subject to a maximum of Rs.0.25 (paise twenty-five only) per piece.	All Customs
85.22

Chapter- 86 : Railway or tramway locomotives, rolling stock and parts thereof railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

Chapter- 87 : Vehicles other than the Railway or Tramway Rolling Stock and Parts and Accessories Thereof

Serial/ Sub- Serial No.	Description of goods		Rate of Drawback	Allocation
				Cus.	C.Ex.
87.01	Passenger buses (excluding mini-buses, even if the manufacturer of bodies of bus claims relief for finished stage duty on chassis of Motor Vehicles in terms of rule 13(I)(B) of the Central Excise Rules, 1944.		1% (one per cent. only) of f.o.b. value subject to a maximum of Rs.8540.00 (Rs. eight thousand five hundred forty only) per bus.	All Customs
	(a) Pick-up Vans, Station wagons, Delivery Vans, Cash Vans, Ambulances and Minibuses, i.e. a bus built with passenger seating capacity not exceeding 22.
87.03	(i) Without Air conditioner		2% (two per cent. only) of f.o.b. value subject to a maximum of Rs.4530.00 (Rs. four thousand five hundred and thirty only)	All Customs
87.04	(ii) Fitted with Air conditioner.		2.6% (two point six per cent. only) of f.o.b. value subject to a maximum of Rs.8630.00 (Rs. eight thousand six hundred and thirty only)	All Customs
	(b) Passenger cars other than ambassador cars, with Petrol/Diesel Engines
87.05	(i) Without Air conditioner		3% (three per cent. only) of f.o.b. value subject to a maximum of Rs.8850.00 (Rs. eight thousand eight hundred and fifty only) per number.	All Customs
87.06	(ii) Fitted with Air conditioner		4% (four per cent. only) of f.o.b. value subject to a maximum of Rs.11850.00 (Rs. eleven thousand eight hundred and fifty only) per number	All Customs
87.07	Water Tankers / Bowsers and Tippers		1% (one per cent. only) of f.o.b. value subject to a maximum of Rs.6760.00 (Rs. six thousand seven hundred and sixty only) per unit.	All Customs
	Motor Vehicles including chassis of motor vehicles, the following namely :-
	(a) Chassis of Motor Vehicles.
87.08	(i) of pay load not exceeding 4000 kilogram.		1.5% (one point five per cent. only) of f.o.b. value subject to a maximum of Rs.4830/- (Rs. four thousand eight hundred and thirty only) per unit.	All Customs
87.09	(ii) Others		1% (one per cent. only) of f.o.b. value subject to a maximum of Rs.7600/- (Rs. seven thousand six hundred only) per unit.	All Customs
	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.
87.10	(I) of pay load not exceeding 4000 kilograms		1% (one per cent. only) of f.o.b. value subject to a maximum of Rs.3530/- (Rs. three thousand five hundred thirty only) per Unit.	All Customs
87.11	(II) Others		1% (one per cent. only) of f.o.b. value subject to a maximum of Rs.8350.00 (Rs. eight thousand three hundred and fifty only) per Unit.	All Customs
87.12	87.08	A. Wheel Rim for Motor vehicle, subject to a declaration on the shipping bill that the export products are made of imported steel only duly supported vide a certificate from the Supdt. of Central Excise/Customs, incharge of the factory of production to this effect.	Rs.2.40 (Rs. two and paise forty only) per kg.	All Customs
	B. Components, spare parts and accessories of Motor Vehicles:
87.13	1. Anchor pin manufactured out of imported steel only.		Rs.1824/- (Rs. one thousand eight hundred and twenty four only) per M.T. of steel content.	All Customs
87.14	2. B.B. Axle manufactured out of imported steel only.		Rs.2056/- (Rs. two thousand five hundred and fifty six only) per M.T. of steel content.	All Customs
87.15	3. Brake Shoe Plate manufactured out of imported steel only.		Rs.2016/- (Rs. two thousand and sixteen only) per M.T. of steel content.	All Customs
87.16	4. Chain Cover Hinges Shakle Plates made of imported CRCA sheet only.		Rs.2304/- (Rs. two thousand three hundred and four only) per M.T. of steel content.	All Customs
87.17	5(a). Clutch cover Zinc Plated Plates made of imported CRCA Sheet.		Rs.3272/- (Rs. three thousand two hundred and seventy two only) per M.T. of steel content.	All Customs
87.18	5(b). Clutch Cover ZP Plates made of CRCA Sheet.		Rs.64/- (Rs. sixty-four only) per M.T. of steel content.	All Customs
87.19	6(a). Clutch cover Nickel Plated Plates made of imported CRCA Sheet.		Rs.3360/- (Rs. three thousand three hundred and sixty only) per M.T. of steel content.	All Customs
87.20	6(b). Clutch Cover Nickel Plates made of CRCA Sheet.		Rs.152/- (Rs. one hundred fifty two only) per M.T. of steel content.	All Customs
87.21	7. Clutch Plate Assembly & clutch cover assembly manufactured out of imported steel only.		Rs.3096/- (Rs. three thousand and ninty-six only) per M.T. of steel content.	All Customs
87.22	8. Connecting Rods manufactured out of imported steel only.		Rs.2624/- (Rs. two thousand six hundred and twenty-four only) per M.T. of steel content.	All Customs
87.23	9. Crank for chains wheel manufactured out of imported steel only.		Rs.2624/- (Rs. two thousand six hundred and twenty four only) per M.T. of steel content.	All Customs
87.24	10. Front Axle wheel/I. Beam manufactured out of imported steel only.		Rs.2248/- (Rs. two thousand two hundred and forty-eight only) per M.T. of steel content.	All Customs
87.25	11. Front/Rear Axle Shaft manufactured out of imported steel only.		Rs.2248/- (Rs. two thousand two hundred and forty-eight only) per M.T. of steel content.	All Customs
87.26	13. Full Tension Sleeve manufactured out of imported steel only.		Rs. 2328/- (Rs. two thousand three hundred and twenty eight only) per M.T. of steel content.	All Customs
87.27	14(a) Galvanised Spokes manufactured out of imported steel only.		Rs. 2336/- (Rs. two thousand three hundred and thirty-six only) per M.T. of steel content.	All Customs
87.28	14(b) Galvanised Spokes.		Rs.408/- per M.T. of steel content	All Customs
87.29	15. Machined trailer ball/ Hitch Pin/linkage pin manufactured out of imported steel only.		Rs.2904/- per M.T. of steel content.	All Customs
87.30	16. Oil Seal manufactured out of imported steel only.		Rs.3296/- per M.T. of steel content.	All Customs
87.31	17. Push Rod, manufactured out of imported steel only.		Rs.2160/- per M.T. of steel content.	All Customs
87.32	18. Radiator Cap, manufactured out of imported steel only.		Rs.2464/- per M.T. of steel content.	All Customs
87.33	19. Roller for autobrake shoe, manufactured out of imported steel only.		Rs.1904/- per M.T. of steel content.	All Customs
87.34	20. Rub Cone, manufactured out of imported steel only		Rs. 2056/- per M.T. of steel content.	All Customs
87.35	21. Sleeve shaft & ball joint, manufactured out of imported steel only.		Rs.1824/- per M.T. of steel content.	All Customs
87.36	22. Slip Stub Shaft, manufactured out of imported steel only.		Rs.2496/- per M.T. of steel content.	All Customs
87.37	23. Spindles, manufactured out of imported steel only		Rs.2624/- per M.T. of steel content.	All Customs
87.38	24(a) Sprocket, manufactured out of imported steel only.		Rs.3456/- per M.T. of steel content.	All Customs
87.39	24(b) Sprocket.		Rs.144/- per M.T. of steel content.	All Customs
87.40	25. Sprocket with central axle, manufactured out of imported steel only.		Rs.3224/- per M.T. of steel content.	All Customs
87.41	26(a) V-belt cover BCP, manufactured out of imported steel only.		Rs.3390/- per M.T. of steel content.	All Customs
87.42	26(b) V-belt cover BCP		Rs.150/- per M.T. of steel content	All Customs
87.43	27. Valve tappers, manufactured out of imported steel only.		Rs. 2095/- per M.T. of steel content.	All Customs
87.44	28. Fuel Tank manufactured out of imported steel only.		Rs.2215/- per M.T. of steel content.	All Customs
	C Wheel Assembly:
87.45	(i) When CENVAT facility has not been availed.		Rs.1465/- P.M.T. of steel content.	220.00	1245.00
87.46	(ii) When CENVAT facility has been availed.		Rs.220/- P.M.T. of steel content.	All customs
	Radiator assembly, excluding oil coolers and air cooled radiators namely:—
87.47	(i) Of copper-brass construction		Rs.11.50 per kg.	All Customs
87.48	(ii) Of steel Brass construction		Rs.7.50 per kg.	All Customs
87.49	(iii) Radiator cores of copper brass construction.		Rs.15.00 per kg.	All Customs
87.50	(a) Scooters (two wheeled/ motor cycles) .		1% (one per cent. only) of f.o.b. value subject to a maximum of Rs. 270/- (Rs. two hundred and seventy only) per number	All Customs
87.51	(b) Auto-Rickshaws and other similar three wheeled motor vehicles with or without body.		1% (one per cent. only) of f.o.b value subject to a maximum of Rs. 520/- (Rs. five hundred and twenty only) per number.	All Customs
87.52	(i) Bicycles, assembled or unassembled, alongwith tyres and tubes without accessories		11.5% (eleven point five per cent. only) of f.o.b. value subject to a maximum of Rs.126/- (Rs.one hundred and twenty-six only) per bicycle.	3.1%	8.4%
87.53	(ii) Cycle rickshaws, assembled or unassembled along with tyres and tubes without accessories		12% (twelve per cent. only) of the f.o.b. value subject to a maximum of Rs. 130 (Rs. one hundred thirty only) per cycle rickshaw.	2.2%	9.8%
	Components, spare parts and accessories of Bicycle/cycle rickshaw.
87.54	Ball Racer		8.5% (eight point five per cent) subject to a maximum of Re. 0.20 (Paise twenty only) per piece	1.35%	7.15%
87.55	B.B. Axle		17% (seventeen per cent) subject to a maximum of Rs. 1.60 (Re. one and paise sixty only) per piece.	6.35%	10.65%
87.56	B.B.Cupset		14% (fourteen per cent) subject to a maximum of Re. 1.00 (Rupee one only) per piece	3.9%	10.1%
87.57	B.B.Ring		10% (ten per cent) subject to a maximum of Re. 0.15 (Paise fifteen only) per piece	3.3%	6.7%
87.58	B.B.Shell		12.5% (twelve point five per cent) subject to a maximum of Rs.2.20 (Rs. two and paise twenty only) per piece	0.3%	12.2%
87.59	Bicycle Bell		11% (eleven per cent) subject to a maximum of Rs. 2.15 (Rs. two and paise fifteen only) per piece	4%	7%
87.60	Bicycle Side Stand		17% (seventeen per cent) subject to a maximum of Rs.2.60 (Rs. two and paise sixty only) per piece.	7%	10%
87.61	Brake Button		10% (ten per cent) subject to a maximum of Re. 0.10 (Paise ten only) per piece	3%	7%
87.62	Brake Clip		14% (fourteen per cent) subject to a maximum of Re.0.20 (Paise twenty only) per piece.	3%	11%
87.63	Brake Lever		17% (seventeen per cent) subject to a maximum of Re. 1.00 (Re. one only) per piece.	3%	14%
87.64	Brake Set		17% (seventeen per cent) subject to a maximum of Rs. 4.50 (Rs. four and paise fifty only) per set.	5%	12%
87.65	Brake Shoe		19% (ninteen per cent) subject to a maximum of Re.0.25 (Paise twenty-five only) per piece	4%	15%
87.66	Brake Stirup		14% (fourteen per cent) subject to a maximum of Re. 0.80 (Paise eighty only) per piece	5%	9%
87.67	Bridge Clip for Mudguard		11% (eleven per cent) subject to a maximum of Re.0.10 (Paise ten only) per piece	3%	8%
87.68	Calliper Brakeset		19% (ninteen per cent) subject to a maximum of Rs.8.70 (Rs. eight and paise seventy only) per set.	6%	13%
87.70	Carrier		14.5% (fourteen point five per cent) subject to a maximum of Rs.7.70 per piece.	4%	10.5%
87.71	Chain Adjuster		13.5% (thirteen point five per cent) subject to a maximum of Rs.0.10 (Paise ten only) per piece	3.5%	10%
87.72	Chain Stay		12.5% (twelve point five per cent) subject to a maximum of Rs.4.10 (Rs. four and paise ten only) per piece.	0.25%	12.25%
87.73	Chainwheel &Cranks		20% (twenty per cent) subject to a maximum of Rs.8.60 per set.	6%	14%
87.74	Checkout		12.5% (twelve point five per cent) subject to a maximum of Re.0.10 (Paise ten only) per piece.	2.5%	10%
87.75	Contilever brake		14% (fourteen per cent) subject to a maximum of Re.9.50 per set.	4%	10%
87.76	Crank		18% (eighteen per cent) subject to a maximum of Rs.2.40 (Rs. two and paise forty only) per piece.	7%	11%
87.77	Expander Bolt		17% (seventeen per cent) subject to a maximum of Re.0.70 (Paise seventy only) per piece.	6%	11%
87.78	Fork Fitting		15.5% (fifteen point five per cent) subject to a maximum of Re.1.30 (Re. one and paise thirty only) per set.	3.5%	12%
87.79	Fork Guard		19.5% (nineteen point five per cent) subject to a maximum of Rs.5.00 (Rs. five only) per pair.	8%	11.5%
87.80	Frame		10% (ten per cent) subject to a maximum of Rs.24.00 (Rs. twenty four only) per piece.	1.5%	8.5%
87.81	Frame Lock		11.5% (eleven point five per cent) subject to a maximum of Rs.2.20 (Rs. two and paise twenty only) per piece.	7%	4.5%
87.82	Frame Lugs		7% (seven per cent) subject to a maximum of Re.1.00 (Re. one only) per set.	0.25%	6.75%
87.83	Frame Pipe Set		12.5% (twelve point five per cent) subject to a maximum of Rs.5.40 (Rs.five and paise forty only) per set.	0.25%	12.25%
87.84	Free Wheel		17% (seventeen per cent) subject to a maximum of Rs.2.50 (Rs. two and paise fifty only) per piece.	0.5%	16.5%
87.85	Front fork		17% (seventeen per cent) subject to a maximum of Rs.8.30 (Rs. eight and paise thirty only) per piece.	3%	14%
87.86	Gear Case		12.5% (twelve point five per cent) subject to a maximum of Rs.8.70 (Rs. eight and paise seventy only) per piece.	0.5%	12%
87.87	Half Chain Cover		11.5% (eleven point five per cent) subject to a maximum of Rs.3.50 (Rs. three and paise fifty only) per piece.	0.25%	11.25%
87.88	Handle Bar		12% (twelve per cent) subject to a maximum of Rs.7.50 (Rs. seven and paise fifty only) per piece.	5%	7%
87.89	Handle Lever		15.5% (fifteen point five per cent) of f.o.b. value subject to a maximum of Re.0.70 (Paise seventy only) per piece.	6%	9.5%
87.90	Handle Stem		10.5% (ten point five per cent only) of f.o.b. value subject to a maximum of Rs.2.60 (Rs. two and paise sixty only) per piece.	5.25%	5.25%
87.91	Hub		18% (eighteen per cent only) of f.o.b. value subject to a maximum of Rs.3.20 (Rs. three and paise twenty only) per piece.	8%	10%
87.92	Hub Axle		16.5% (sixteen point five per cent only) of f.o.b. value subject to a maximum of Re.0.70 (Paise seventy only) per piece.	6.5%	10%
87.93	Hub Cone		17% (seventeen per cent only) of f.o.b. value subject to a maximum of Re. 0.20 (Paise twenty only) per piece	9%	8%
87.94	Hub Cup		10.5% (ten point five per cent only) of f.o.b. value subject to a maximum of Re. 0.20 (Paise twenty only) per pair	2.5%	8%
87.95	Lamp Bracket		16.5% (sixteen point five per cent only) of f.o.b. value subject to a maximum of Re.0.70 (Paise seventy only) per pair.	5%	11.5%
87.96	Mudguard		14.5% (fourteen point five per cent only) of f.o.b. value subject to a maximum of Rs.7.20 (Rs. seven and paise twenty only) per set.	2.5%	12%
87.97	Nipple Key		16.5% (sixteen point five per cent only) of f.o.b. value subject to a maximum of Re.0.70 (Paise seventy only) per piece.	5%	11.5%
87.98	Paddle		15.5% (fifteen point five per cent only) of f.o.b. value subject to a maximum of Rs.4.10 (Rs. four and paise ten only) per pair.	4%	11.5%
87.99	Paddle Axle		16.5% (sixteen point five per cent only) of f.o.b. value subject to a maximum of Re.0.50 (Paise fifty only) per piece.	5%	11.5%
87.100	Plunger Rod		17% (seventeen per cent only) of f.o.b. value subject to a maximum of Re.0.25 (Paise twenty-five only) per pair.	6%	11%
87.101	Pump		9% (nine per cent only) of f.o.b. value subject to a maximum of Rs.1.80 (Rs. one and paise eighty only) per piece.	4%	5%
87.102	Quick Release		7.5% (seven point five per cent only) of f.o.b. value subject to a maximum of Rs.1.00 (Re. one only) per piece.	2.5%	5%
87.103	Quarter Chain Cover		17% (seventeen per cent only) of f.o.b. value subject to a maximum of Rs.2.00 (Rs. two only) per pair.	8%	9%
87.104	Rim		14% (fourteen per cent only) of f.o.b. value subject to a maximum of Rs.17.00 (Rs. seventeen only) per pair.	5%	9%
87.105	Saddle		16% (sixteen per cent only) of f.o.b. value subject to a maximum of Rs.8.00 (Rs. eight only) per set.	4.5%	11.5%
87106	Saddle base		12% (twelve per cent only) of f.o.b. value subject to a maximum of Rs.11.50 (Rs. eleven and paise fifty only) per dozen.	5%	7%
87.107	Screw Racer		9% (nine per cent only) of f.o.b. value subject to a maximum of Re.0.20 (Paise twenty only) per set.	1.5%	7.5%
87.108	Seat Clip		16% (sixteen per cent only) of f.o.b. value subject to a maximum of Re.0.90 (Paise ninty only) per piece.	6%	10%
87.109	Seat Pillar		9% (nine per cent only) of f.o.b. value subject to a maximum of Re.0.85 (Paise eighty five only) per piece.	5%	4%
87.110	Seat Filler Bolt		10% (ten per cent only) of f.o.b. value subject to a maximum of Re.0.10 (Paise ten only) per piece.	3%	7%
87.111	Seat Stay		10% (ten per cent only) of f.o.b. value subject to a maximum of Rs.3.20 (Rs. three and paise twenty only) per piece.	3%	7%
87.112	Spokes		20% (twenty per cent only) of f.o.b. value subject to a maximum of Rs.9.90 (Rs. nine and paise ninety only) per gross.	8%	12%
87.113	Stand		12% (twelve per cent only) of f.o.b. value subject to a maximum of Rs.5.00 (Rs. five only) per piece.	3.5%	8.5%
87.114	Steel Paddle		17% (seventeen per cent only) of f.o.b. value subject to a maximum of Rs.4.00 (Rs. four only) per pair.	6%	11%
87.115	Top Ball Crank		16% (sixteen per cent only) of f.o.b. value subject to a maximum of Re.0.60 (Paise sixty only) per piece.	6%	10%
87.116	Others		5% (five per cent. only) of f.o.b. value.	All C. Excise
87.117	Gum nets		10% (ten per cent only) of f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty five only) per 100 set.	All C. Excise
87.118	Coaster Brake Hub		13% (thirteen per cent only) of f.o.b. value subject to a maximum of Rs.11.00 (Rs. eleven only) per piece.	3.5%	9.5%
87.119	Double Chain Wheel		15% (fifteen per cent only) of f.o.b. value subject to a maximum of Rs.11.00 (Rs. eleven only) per set.	4%	11%
87.120	Freewheel multispeed		16% (sixteen per cent only) of f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per set.	3%	13%
87.121	Multispeed Chainwheel & Crank Set.		14% (fourteen per cent only) of f.o.b. value subject to a maximum of Rs.12.00 (Rs. twelve only) per set	3.5%	10.5%
87.122	Side Wheel		16% (sixteen per cent only) of f.o.b. value subject to a maximum of Rs.8.00 (Rs. eight only) per piece.	4%	12%

Chapter- 88 : Aircraft, Spacecraft, and Parts thereof not elsewhere specified.

Chapter- 89 : Ships, Boats and Floating structures.

Chapter- 90 : Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories thereof

Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Allocation
Serial/ Sub- Serial No.	Description of goods	Rate of Drawback	Cus.	C.Ex.
Ophthalmic lenses, including piano/power/ and kryptok.
90.01	(i) White	Re.0.40 (Paise forty only) per pair	All Customs
90.02	(ii) Coloured/tinted	Re.0.80 (Paise eighty only) per pair	All Customs
90.03	(iii) Photochromatic	Rs.2.00 (Rs. two only) per pair	All Customs
90.04	Drawing and mathematical instruments made of plastic materials.	Rs. 11/- (Rs. eleven only) per kg.	3.00	8.00
90.05	Disposable Syringes with needle, all sorts	2.8% (two point eight per cent.) of f.o.b. value	All Customs
90.06	Blood Bags 450 ml.	1.4% (one point four per cent only) of f.o.b. value	All Customs
90.07	Surgical Blades, all sorts, when CENVAT facility has not been availed	3.2% (three point two per cent only) of f.o.b. value	1.7%	1.5%

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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