| Tariff Item | Description of goods | Unit | Drawback rate | Drawback cap per unit in Rs. |
| (1) | (2) | (3) | (4) | (5) |
| 8201 |
Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other
tools of a kind used in agriculture, |
|
1.8% |
|
| |
horticulture or forestry |
|
|
|
| 8202 |
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) |
|
1.8% |
|
| 8203 |
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools |
Kg |
2% |
14.2 |
| 8204 |
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles |
Kg |
2% |
8.3 |
| 8205 |
Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices; clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks |
|
1.8% |
|
| 8206 |
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale |
|
1.8% |
|
| 8207 |
Interchangeable tools for hand tools, whether or not power-operated, or for machine – tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools |
|
|
|
| 820701 |
PCB drills made from solid tungsten carbide
blanks or rods |
|
1.8% |
|
| 820799 |
Others |
|
1.8% |
|
| 8208 |
Knives and cutting blades, for machines or for mechanical appliances |
|
1.8% |
|
| 8209 |
Plates, sticks, tips and the like for tools, unmounted, of cermets |
|
1.8% |
|
| 8210 |
Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food
or drink |
|
1.8% |
|
| 8211 |
Knives with cutting blades, serrated or not (including pruning knives), other than knives
of heading 8208, and blades therefor |
|
|
|
| 821101 |
Of stainless steel |
|
1.8% |
|
| 821199 |
Others |
|
1.8% |
|
| 8212 |
Razors and razor blades (including razor blanks in strips) |
|
|
|
| 821201 |
Stainless Steel safety razor Blades |
|
1.8% |
|
| 821299 |
Others |
|
1.8% |
|
| 8213 |
Scissors, tailors’ shears and similar shears, and blades therefore |
|
1.8% |
|
| 8214 |
Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) |
|
|
|
| 821401 |
Of stainless steel |
|
1.8% |
|
| 821402 |
Of stainless steel having nickel content of 8% or more |
|
1.8% |
|
| 821499 |
Others |
|
1.8% |
|
| 8215 |
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
|
|
|
| 821501 |
Of stainless steel |
|
1.8% |
|
| 821502 |
Of stainless steel having nickel content of 8% or
more |
|
1.8% |
|
| 821599 |
Others |
|
1.8% |
|