ALL INDUSTRY DUTY DRAWBACK RATES REVISED W.E.F. 19.01.2005

ALL INDUSTRY DUTY DRAWBACK
RATES
REVISED W.E.F. 19.01.2005

ELECTRONICS ITEMS

Serial / Sub-Serial No.

Description of Goods

Rate of Drawback

Allocation
Cus.  

C.Ex.

84.43

Electronic Pocket Calculator (solar
cell/power)

1.55% (one point five five per cent only) of f.o.b. value subject to a maximum
of Rs.5.10 (Rs. five and paise ten only) per piece.

All Customs

84.44

Floppy Disk Drives (5.25”) of 1.2 MB

3.65% (three point six five per cent
only) of the f.o.b. value

All Customs

84.45

Injection Moulding Machines

1% (one per cent only) of f.o.b. value

All Customs

85.01

Power and Distribution Transformers
(Copper Wound) made out of imported copper.

2.85% ( two point eight five per cent
only) of f.o.b. value

All Customs

85.02

Other Transformers (Copper Wound)
including current transformers, voltage transformers, commonly known as
potential transformers, variable transformers, auto transformers and metering
current transformers made out of imported copper.

2.45% ( two point four five per cent only)
of f.o.b. value

All Customs

85.03

Dry Cell Batteries (i) R20/UM 1/ Size –D.

Rs.6.00 (Rs. six only) per hundred
pieces

All Customs

85.04

Dry Cell Batteries R14/UM 2/ Size –C.

Rs.3.50 (Rs. three and paise fifty only) per hundred pieces

All Customs

85.05

Dry Cell Batteries R6/UM 3/ Size –AA.

Rs.2.00 (Rs. two only) per hundred
pieces.

All Customs

85.06

Automatic lead acid storage batteries.

Rs.2.75 (Rs. two and paise seventy-five only) per kg. of
weight of fully assembled batteries.

All Customs

85.07

Tubular traction batteries.

Rs.3.05 (Rs. three and paise five only) per kg. of
weight of fully assembled batteries.

All Customs

85.08

Diesel loco starter
batteries.

Rs.3.05 (Rs. three and paise five only) per kg. of
weight of fully assembled batteries.

All Customs

85.09

Tubular train lighting batteries.

Rs.3.05 (Rs. three and paise five only) per kg. of
weight of fully assembled batteries.

All Customs

85.10

Batteries in rubber container not
elsewhere specified.

Rs.3.05 (Rs. three and paise five only) per kg. of
weight of fully assembled batteries.

All Customs

85.11

Plates for lead acid storage
batteries.

Rs.2.75 (Rs. two and paise seventy-five only) per kg. of
weight of fully assembled batteries.

All Customs

85.13

Motor starters for electric motors –
Direct on line starters upto
and including 7.5HP, made out of imported brass/copper.

Rs.1.75 (Re. one and paise seventy-five only) per unit

All Customs

85.14

Motor starters for electric motors –
Direct on line starters above 7.5HP upto 15 HP,
made out of imported brass/copper.

Rs.1.95 (Re. one and paise ninety-five only) per unit

All Customs

85.15

Motor starters for electric motors –
Direct on line starters above 15 HP and upto 30 HP,
made out of imported brass/copper.

Rs.4.00 (Rs. four only) per unit

All Customs

85.16

Motor starters for electric motors –
Direct on line starters exceeding 30HP, made out of imported brass/copper.

Rs.7.35 (Rs. seven and paise thirty-five only) per unit

All Customs

85.17

Motor starters for electric motors
–Start Delta Starters upto 10 HP, made out of
imported brass/copper.

Rs.4.60 (Rs. four and paise sixty only) per unit

All Customs

85.18

Motor starters for electric motors
–Start Delta Starters above 10 HP and upto 30 H.P. , made out of imported brass/copper.

Rs.6.40 (Rs. six and paise forty only) per unit

All Customs

85.19

Motor starters for electric motors
–Start Delta Starters above 30 HP and upto 50 H.P. , made out of imported brass/copper.

Rs.12.25 (Rs. twelve and paise twenty-five only) per unit

All Customs

85.20

Motor starters for electric motors
–Start Delta Starters exceeding 50 H.P. , made out
of imported brass/copper.

Rs. 19.30 (Rs. nineteen and paise thirty only) per unit

All Customs

85.22

Fax Machine, made out of imported
brass/copper.

1.55% (one point five five per cent only) of f.o.b. value

All Customs

85.23

C-0 Cassettes i.e. without magnetic
tapes when CENVAT facility has not been availed

Rs.41.80 (Rs. fortyone
and paise eighty only) per hundred numbers

6.10

35.70

85.23.1

C-0 Cassettes i.e. without magnetic
tapes when CENVAT facility has been availed

Rs.6.10 (Rs. six and paise ten only) per hundred numbers

All Customs

85.24

C-45 Cassettes i.e. with magnetic
tapes of total timing (both sides) for recording/ replaying for 45 minutes,
when CENVAT facility has not been availed

Rs.84.65 (Rs. eightyfour
and paise sixtyfive only)
per hundred numbers

13.25

71.40

85.24.1

C-45 Cassettes i.e. with magnetic
tapes of total timing (both sides) for recording/replaying for 45 minutes,
when CENVAT facility has been availed

Rs.13.25 (Rs. thirteen and paise twenty-five only) per hundred numbers

All Customs

85.25

C-60 Cassettes i.e. with magnetic
tapes of total timing (both sides) for recording/replaying for 60 minutes,
when CENVAT facility has not been availed

Rs. 94.85 (Rs. ninetyfour
and paise eightyfive
only) per hundred numbers

13.25

81.60

85.25.1

C-60 Cassettes i.e. with magnetic
tapes of total timing (both sides) for recording/replaying for 60 minutes,
when CENVAT facility has been availed

Rs.13.25 (Rs. thirteen and paise twenty-five only) per hundred numbers

All Customs

85.26

C-90 Cassettes i.e. with magnetic
tapes of total timing (both sides) for recording/replaying for 90 minutes,
when CENVAT facility has not been availed

Rs. 57.10 (Rs.fiftyseven
and paise ten only) per hundred numbers

6.10

51.00

85.26.1

C-90 Cassettes i.e. with magnetic
tapes of total timing (both sides) for recording/replaying for 90 minutes,
when CENVAT facility has been availed

Rs.6.10 (Rs. six and paise ten only) per hundred numbers

All Customs

85.27

Audio Magnetic Tapes when CENVAT
facility has not been availed

Rs.2.05 (Rs. two and paise five only) per thousand linear metre

0.50

1.55

85.27.1

Audio Magnetic Tapes when CENVAT
facility has been availed

Re.0.50 (Paise
fifty only) per thousand linear metre

All Customs

85.28

Colour TV 51 Cm. (20”)/53 Cm. (21”)
without Remote Control

Rs.86.70 (Rs. eightysix
and paise seventy only) per set

All Customs

85.29

Colour TV 51 Cm. (20”)/53 Cm. (21”)
with Remote Control. 21” Colour TV with Remote

Rs.94.85 (Rs. ninetyfour
and paise eightyfive
only) per set

All Customs

85.30

14” Colour TV with Remote Control

Rs.39.35 (Rs. thirtynine
and paise thirtyfive
only) per set

All Customs

85.31

B/ W TV Sets 51 Cm (20”), when CENVAT
facility has not been availed.

Rs.57.10 (Rs. fiftyseven
and paise ten only) per set

33.15

23.95

85.31.1

B/ W TV Sets 51 Cm (20”), when CENVAT
facility has been availed.

Rs.33.15 (Rs. thirtythree
and paise fifteen only) per set

All Customs

85.32

B/ W TV Sets 36 Cm (14”)

Rs.27.55 (Rs. twentyseven
and paise fiftyfive only)
per set

All Customs

85.33

Telescopic Aerials other than car
aerials

0.5% (Point five per cent only) of
f.o.b. value

All Customs

85.34

Electric Door Bells, all sorts.

Rs.15.80 (Rs. fifteen and paise eighty only) per hundred pieces

All Customs

85.35

Power capacitors

2.25% ( two point two five per cent
only) of f.o.b. value

All Customs

85.36

Lightening Arrestors

2.25% (two point two five per cent
only) of f.o.b. value

All Customs

85.38

Tungsten Filament of 60 Watt and above

1% (one per cent only) of f.o.b. value

All Customs

85.39

GLS Lamps, all sorts

1% (one per cent only) of f.o.b. value

All Customs

85.40

High Pressure Mercury Vapour Lamps-80 Watts

Rs. 17.30 (Rs. seventeen and paise thirty only) per hundred number

All Customs

85.41

High Pressure Mercury Vapour Lamps-125
Watts

Rs . 17.30 ( R s . seventeen and paise thirty only) per hundred number

All Customs

85.42

High Pressure Mercsury
Vapour Lamps-160 Watts

Rs.20.80 (Rs. twenty and paise eighty only) per hundred numbers

All Customs

85.43

High Pressure Mercury Vapour Lamps,
250 Watts.

Rs.24.30 (Rs. twenty-four and paise thirty only) per hundred numbers

All Customs

85.44

High Pressure Mercury Vapour Lamps,
400 Watts

Rs.24.30 (Rs. twenty-four and paise thirty only) per hundred numbers

All Customs

85.47

Plastic electrical wiring accessories
viz. Switches, sockets, adopters, plugs, lamp holders and ceiling roses, all
sorts

Rs.2.25 (Rs. two and paise twenty-five only) per kg.

All Customs

85.48

Brass electrical wiring accessories
when CENVAT facility has not been availed.

Rs.23.90 (Rs. twenty-three and paise ninety only) per kg. of
brass content.

9.20

14.70

85.48.1

Brass electrical wiring accessories
when CENVAT facility has been availed.

Rs. 9.20 (Rs. nine and paise twenty only) per kg. of
brass content.

All Customs

85.49

Aluminium electrical wiring
accessories, when CENVAT facility has not been availed.

Rs.5.90 (Rs. five and paise ninety only) per kg. of
export product.

All C. Excise

85.50

Other electrical wiring accessories

As per the relevant heading specified
in the Schedule from which the goods have been manufactured.

85.51

Electrical parts and accessories, not
elsewhere specified such as voltage regulators, electric horns, solenoid
switch dynamo alternator generators and wiper motor having copper content,
when CENVAT facility has not been availed.

Rs.36.00 ( Rs.
thirty-six only) per kg. of Copper content

9.20

26.80

85.51.1

Electrical parts and accessories, not
elsewhere specified such as voltage regulators, electric norns,
solenoid switch dynamo alternator generators and wiper motor having copper
content, when CENVAT facility has been availed.

Rs.9.20 ( Rs.
nine and paise twenty only) per kg. of Copper
content

All Customs

85.52

Power Cable with Aluminium Conductor 3 core x
2.40 sq. mm. ASBY type 10 KV in accordance with GOST 18410-73 and GOST
7006-72 and attachment No.5 of the Contract including power cables manufactured
in accordance with the specifications indicating amendment numbers I and II

Rs.13370.00 (Rs. thirteen thousand
three hundred seventy only) per km.

All Customs

85.53

Wires and Cables with Copper Core,
when CENVAT facility has not been availed.

Rs.36.00 ( Rs.
thirty-six only) per kg. of Copper content

9.20

26.80

85.53.1

Wires and Cables with Copper Core,
when CENVAT facility has been availed.

Rs.9.20 ( Rs.
nine and paise twenty only) per kg. of Copper
content

All Customs

85.77

Telephone Cable Copper Screen
Non-Burning type for stationary laying (PVC) 2×10.

Rs.223.00 (Rs. two hundred
twenty-three only) per km.

All Customs

85.78

Tinned Copper Cables.

Rs.9.20 (Rs. nine and paise twenty only) per kg. of
copper content.

All Customs

85.79

Tinned Copper Cables Sockets.

Rs.9.20 (Rs. nine and paise twenty only) per kg. of
copper content.

All Customs

85.80

Tinned Copper connections.

Rs.9.20 (Rs. nine and paise twenty only) per kg. of
copper content.

All Customs

85.81

Tinned Copper Ferules

Rs.9.20 (Rs. nine and paise twenty only) per kg. of
copper content.

All Customs

85.82

Tinned Copper Terminal ends

Rs.9.20 (Rs. nine and paise twenty only) per kg. of
copper content.

All Customs

85.83

Co-axial Connector Assemblies
(Electronics), when CENVAT facility has not been availed

1% (one per cent only) of f.o.b.
value.

0.6%

0.4%

85.83.1

Co-axial Connector Assemblies
(Electronics), when CENVAT facility has been availed

0.6% (Point six per cent only) of
f.o.b. value.

All Customs

85.84

Enamelled Copper Winding Wires/Strips
of 44 gauge and thicker, when CENVAT facility has not been availed

Rs.36.00 (Rs. thirty-six only) per kg.
of copper content.

9.20

26.80

85.84.1

Enamelled Copper Winding Wires/Strips
of 44 gauge and thicker, when CENVAT facility has been availed

Rs.9.20 (Rs. nine and paise twenty only) per kg. of
copper content.

All Customs

85.85

Aluminium Conductors manufactured out
of duty paid imported Aluminium and Steel ( subject to the production of a
certificate from the Chartered Engineer to this effect that duty paid
imported Aluminium and Steel.have been used in the
manufacture of this product), when CENVAT facility has not been availed

Rs.8371.00 (Rs. eight thousand three
hundred seventy-one only) per M.T.

4396.00

3975.00

85.85.1

Aluminium Conductors manufactured out
of duty paid imported Aluminium and Steel( subject to the production of a
certificate from the Chartered Engineer to this effect that duty paid
imported Aluminium and Steel. have been used in the manufacture of this
product), when CENVAT facility has been availed

Rs.4396.00 (Rs. four thousand three
hundred ninety-six only) per M.T.

All Customs