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 |
|