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Indian Engineering

Policy Info > Duty Drawback 2019-20



Chapter No 84

Tariff Item Description of goods Unit Drawback rate Drawback cap per unit in Rs. 
(1) (2) (3) (4) (5)
8401 Nuclear  reactors;  fuel  elements  (cartridges), non-     irradiated,     for     nuclear     reactors;
machinery     and     apparatus     for     isotopic separation
  Nil  
8402 Steam   or   other   vapour   generating   boilers (other  than  central  heating  hot  water  boilers capable    also    of    producing    low    pressure
steam); super-heated water boilers
  1.6%  
8403 Central  heating  boilers  other  than  those  of heading  8402   1.6%  
8404 Auxiliary plant for use with boilers of heading 8402   or   8403   (for   example,   econo-misers, super-heaters, soot removers, gas recoverers); condensers  for  steam  or  other  vapour  power units   1.6%  
8405 Producer gas or water gas generators, with or without     their     purifiers;     acetylene     gas generators   and   similar   water   process   gas generators, with or without their purifiers   1.6%  
8406 Steam turbines and other vapour turbines   1.6%  
8407 Spark-ignition      reciprocating      or      rotary internal combustion piston engines   1.6%  
8408 Compression-ignition     internal     combustion piston engines (diesel or semi-diesel engines)   1.6%  
8409 Parts  suitable  for  use  solely  or  principally with the engines of heading 8407 or 8408      
840901 Common Rail Injector Piece 4.5% 90.5
840902 Armature Plate for Common Rail Injector Piece 5.6% 4.7
840903 Armature Guide for Common Rail Injector Piece 4.8% 3.8
840999 Others   1.6%  
8410 Hydraulic     turbines,     water     wheels,     and regulators therefor   1.6%  
8411 Turbo-jets,   turbo-propellers   and   other   gas turbines   1.6%  
8412 Other engines and motors   1.6%  
8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators   1.6%  
8414 Air   or   vacuum   pumps,   air   or   other   gas compressors and fans; ventilating or recycling hoods  incorporating  a  fan,  whether  or  not fitted with filters      
841401 Bicycle Pump   1.6%  
841402 Turbo charger Kg 4.4% 55
841499 Others   1.6%  
8415 Air    conditioning    machines,    comprising    a motor-driven  fan  and  elements  for  changing the   temperature   and   humidity,   including those machines in which the humidity cannot be separately regulated   1.6%  
8416 Furnace burners for liquid fuel, for pulverised solid   fuel   or   for   gas;   mechanical   stokers, including   their                   mechanical   grates,
mechanical    ash    dischargers    and    similar appliances
  1.6%  
8417 Industrial  or  laboratory  furnaces  and  ovens, including incinerators, non-electric   1.6%  
8418 Refrigerators, freezers and other refrigerating or freezing  equipment, electric or other; heat pumps  other  than  air  conditioning  machines of heading  8415   1.6%  
8419 Machinery,  plant  or  laboratory  equipment, whether  or  not  electrically  heated  (excluding furnaces,   ovens   and   other   equipment   of heading 8514), for the treatment of  materials by     a     process     involving     a     change     of temperature     such     as     heating,     cooking, roasting,     distilling,     rectifying,     sterilising pasteurising,  steaming,  drying,  evaporating, vapourising, condensing or cooling, other than machinery   or   plant   of   a   kind   used   for
domestic  purposes;  instantaneous  or  storage water heaters, non-electric
  1.6%  
8420 Calendering  or  other  rolling  machines,  other
than   for   metals   or   glass,   and   cylinders therefor
  1.6%  
8421 Centrifuges,    including    centrifugal    dryers; filtering     or     purifying     machinery     and apparatus, for liquids or gases   1.6%  
8422 Dish    washing    machines;    machinery    for cleaning or drying bottles or other containers; machinery   for   filling,   closing,   sealing   or labelling  bottles,  cans,  boxes,  bags  or  other containers;  machinery  for  capsuling  bottles, jars,   tubes   and   similar   containers;   other packing  or  wrapping  machinery  (inclu-ding
heat-shrink wrapping machinery); machinery
  1.6%  
  for aerating beverages      
8423 Weighing machinery (excluding balances of a sensitivity    of    5    centigrams    or    better), including     weight     operated     counting     or checking machines; weighing machine weights
of all kinds
     
842301 Cast Iron Weights   1.6%  
842399 Others   1.6%  
8424 Mechanical appliances (whether or not hand- operated)    for    projecting,    dispersing    or spraying       liquids       or       powders;       fire extinguishers,  whether  or  not  charged;  spray guns  and  similar  appliances;  steam  or  sand
blasting  machines  and  similar  jet  projecting machines
  1.6%  
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks   1.6%  
8426 Ship’s    derricks;    cranes    including    cable cranes;     mobile     lifting     frames,     straddle carriers and works trucks fitted with a crane   1.6%  
8427 Fork-lift   trucks;   other   works   trucks   fitted with lifting or handling equipment   1.6%  
8428 Other lifting, handling, load-ing or unloading machinery          (for example, lifts, escalators, conveyors, teleferics)   1.6%  
8429 Self-propelled        bulldozers,        angledozers, graders,     levellers,     scrapers,     mechanical shovels,  excavators,  shovel  loaders,  tamping machines and road rollers   1.6%  
8430 Other  moving,  grading,  leveling,  scrapping, excava-ting,  tamping,  compacting,  extracting or  boring  machinery,  for  earth,  minerals  or ores;  pile-drivers  and  pile-extractors;  snow- ploughs and snow-blowers   1.6%  
8431 Parts  suitable  for  use  solely  or  principally with the machinery of headings 8425 to 8430   1.6%  
8432 Agricultural,      horticultural      or      forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers   1.6%  
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines   for   clean-ing,   sorting   or   grading eggs,   fruit   or   other   agricultural   produce, other than machinery of heading  8437   1.6%  
8434 Milking machines and dairy machinery   1.6%  
8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages   1.6%  
8436 Other   agricultural,   horti-cultural,   forestry, poultry-keeping   or   bee-keeping   machinery, including    germi-nation    plant    fitted    with mecha-nical  or  thermal    equipment;  poultry incubators and brooders   1.6%  
8437 Machines   for   cleaning,   sorting   or   grading seed,  grain  or  dried  leguminous  vegetables; machinery used in the milling industry or for the  working  of  cereals  or  dried  leguminous vegetables, other than farm-type machinery   1.6%  
8438 Machinery,     not     specified     or     included elsewhere  in  this  Chapter,  for  the  industrial preparation or manufacture of food or drink, other  than  machinery  for  the  extraction  or preparation  of  animal  or  fixed  vegetable  fats or oils   1.6%  
8439 Machinery    for    making    pulp    of    fibrous cellulosic  material or for  making or  finishing paper or paperboard   1.6%  
8440 Book-binding   machinery,   in-cluding   book- sewing machines   1.6%  
8441 Other  machinery  for  making  up  paper  pulp, paper   or   paper   board,   including   cutting machines of all kinds   1.6%  
8442 Machinery,  apparatus  and  equipment  (other than  the  machines  of  headings  8456  to  8465) for   preparing   or   making   plates,   printing components;        plates,        cylinders        and lithographic   stones,   prepared   for   printing purposes   (for   example,   planed,   grained   or
polished)
  1.6%  
8443 Printing   machinery   used   for   printing   by means  of  plates,  cylinders  and  other printing components  of  heading  8442;  other  printers, copying   machines   and   facsimile   machines whether     or     not     combined,     parts     and
accessories thereof
  1.6%  
8444 Machines for extruding, drawing, texturing or cutting man-made textile materials   1.6%  
8445 Machines     for     preparing     textile     fibres; spinning,  doubling  or  twisting  machines  and other  machinery  for  producing  textile  yarns; textile   reeling   or   winding   (including   weft- winding)     machines     and     machines     for preparing    textile    yarns    for    use    on    the machines of heading  8446 or 8447   1.6%  
8446 Weaving machines (looms)   1.6%  
8447 Knitting   machines,   stich-bonding   machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting   1.6%  
8448 Auxiliary machinery for  use with machines of headings   8444,   8445,   8446   or   8447   (for example, dobbies, jacquaards, automatic stop motions, shuttle changing mechanisms); parts and   accessories   suitable   for   use   solely   or principally with the machines of this heading or of headings 8444,   8445,   8446 or 8447 (for example,   spindles   and   spindle   flyers,   card clothing,  combs,  extruding  nipples,  shuttles,
healds and heald frames, hosiery needles)
  1.6%  
8449 Machinery for the manufacture or finishing of felt  or  non-wovens  in  the  piece  or  in  shapes, including   machinery   for   making   felt   hats; blocks for making hats   1.6%  
8450 Household or laundry-type washing machines, including machines which both wash and dry   1.6%  
8451 Machinery  (other  than  machines  of  heading 8450) for washing, cleaning, wringing,  drying, ironing,pressing   (including   fusing   presses), bleaching,  dyeing,  dressing, finishing, coating or impregnating textile yarns, fabrics or made up  textile  articles  and  machines  forapplying the  paste  to  the  base  fabric  or  other  support used  in  the  manufacture  of  floor  coverings such    as    linoleum;    machines    for    reeling, unreeling,  folding,  cutting  or  pinking  textile
fabrics
  1.6%  
8452 Sewing   machines,   other   than   book-sewing machines  of  heading    8440;  furniture,  bases and   covers   specially   designed   for   sewing machines; sewing machine needles   1.6%  
8453 Machinery for preparing, tanning or working hides,   skins   or   leather   or   for   making   or repairing  footwear  or  other  articles  of  hides, skins or leather, other than sewing machines   1.6%  
8454 Converters,  ladles,  ingot  moulds  and  casting machines, of a kind used in   metallurgy or in metal foundries   1.6%  
8455 Metal-rolling mills and rolls therefore   1.6%  
8456 Machine-tools  for  working  any  material  by removal of material, by laser or other light or photon  beam,  ultra-sonic,  electro-discharge, electro-chemical,  electron  beam,  ionic-beam or plasma arc processes   1.6%  
8457 Machining       centres,       unit       construction machines   (single   station)   and   multi-station transfer machines for working metal   1.6%  
8458 Lathes     (including     turning     centres)     for removing metal   1.6%  
8459 Machine-tools  (including  way-type  unit  head machines)    for    drilling,    boring,    milling, treading or tapping by removing metal, other than   lathes   (including   turning   centres)   of heading  8458   1.6%  
8460 Machine-tools    for    deburring,    sharpening, grinding,    honing,    lapping,    polishing    or otherwise finishing metal,or cermets by means of   grinding   stones,   abrasives   or   polishing products,    other    than    gear    cutting,    gear grinding    or    gear    finishing    machines    of heading  8461   1.6%  
8461 Machine-tools  for  planing,  shaping,  slotting, broaching, gear cutting, gear grinding or gear finishing,    sawing,    cutting-off    and    other machine  tools  working  by  removing  metal,or cermets, not elsewhere specified or included   1.6%  
8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal    by    bending,    folding,    straightening, flattening,   shearing,   punching   or   notching; presses  for  working  metal  or  metal  carbides not specified above   1.6%  
8463 Other  machine-tools  for  working  metal,  or cermets, without removing material   1.6%  
8464 Machine-tools  for  working  stone,  ceramics, concrete,   asbestos-   cement   or   like   mineral materials or for cold working glass   1.6%  
8465 Machine-tools      (including      machines      for nailing,     stapling,     glueing     or     otherwise assembling)  for  working  wood,  cork,  bone,
hard  rubber,  hard  plastics  or  similar  hard materials
  1.6%  
8466 Parts and accessories suitable for use solely or principally   with   the   machines   of   headings 8456  to  8465  including  work  or  tool  holders, self-opening  die   heads,   dividing   heads   and other  special  attachments  for  the  machines; tool holders for any type of tool, for working in the hand   1.6%  
8467 Tools  for  working  in  the  hand,  pneumatic, hydraulic  or  with  self-contained  electric    or non-electric motor   1.6%  
8468 Machinery    and    apparatus    for    soldering, brazing or welding, whether or not capable of cutting,  other  than  those  of  heading    8515;
gas-operated surface tempering machines and appliances
  1.6%  
8469 Omitted      
8470 Calculating   machines   and   pocket-size   data recording,      reproducing      and      displaying machines       with       calculating       functions; accounting       machines,       postage-franking machines, ticket-issuing machines and similar machines,  incorporating  a  calculating  device; cash registers   1%  
8471 Automatic   data   processing   machines   and units   thereof;   magnetic   or   optical   readers, machines  for  transcribing  data  on  to  data media   in   coded   form   and   machines   for processing  such  data,  not  elsewhere  specified
or included
  1%  
8472 Other      office      machines      (for      example, hectograph  or  stencil  duplicating  machines, addres-sing  machines,  automatic  bank  note dispensers,    coin    sorting    machines,    coin counting    or    wrapping    machines,    pencil- sharpening machines, perfo-rating or stapling machines)   1%  
8473 Parts   and   accessories   (other   than   covers, carrying  cases  and  the  like)  suitable  for  use solely    or    principally    with    machines    of headings 8470 to 8472   1%  
8474 Machinery  for  sorting,  screening,  separating, washing,    crushing,    grinding,    mixing    or kneading  earth,  stone,  ores  or  other  mineral substances,   in   solid   (including   powder   or paste)   form;   machinery   for   agglomerating, shaping   or   moulding   solid   mineral   fuels, ceramic       paste,       unhardened       cements,
plastering     materials     or     other     mineral products  in  powder  or  paste  form;  machines
  1.6%  
  for forming foundry moulds of sand      
8475 Machines for assembling electric or electronic lamps, tubes or valves or flash-bulbs, in glass envelopes; machines or manufacturing or hot working glass or glassware   1.6%  
8476 Automatic     goods-vending     machines     (for example,  postage  stamps,    cigarette,  food  or beverage      machines),      including      money changing machines   1.6%  
8477 Machinery  for  working  rubber  or  plastics  or for  the  manufacture  of  products  from  these materials, not specified or included elsewhere
in this Chapter
  1.6%  
8478 Machinery   for   preparing   or    making   up tobacco, not specified or included elsewhere in this Chapter   1.6%  
8479 Machines  and  mechanical  appliances  having individual functions, not specified or included elsewhere in this Chapter   1.6%  
8480 Moulding   boxes  for  metal   foundry;   mould bases;  moulding  patterns;  moulds  for  metal (other   than   ingot   moulds),   metal   carbides, glass, mineral materials, rubber or plastics   1.6%  
8481 Taps, cocks, valves and similar appliances for pipes,  boilers  shells,  tanks,  vats  or  the  like, including     pressure-reducing     valves     and thermostatically controlled valves      
848101 Pressure    reducing    valves,       thermostatically
controlled valves
  1.6%  
848102 Others of brass Kg 2.2% 26.6
848103 Others of gun-metal   1.6%  
848199 Others   1.6%  
8482 Ball or roller bearings   1.6%  
8483 Transmission shafts (including cam shafts and crank  shafts)  and  cranks;  bearing  housings and  plain  shaft  bearings;  gears  and  gearing; ball  or  roller  screws;  gear  boxes  and  other speed  changers,  including  torque  converters; flywheels and pulleys, including pulley blocks;
clutches    and    shaft    couplings    (including
  1.6%  
  universal joints)      
8484 Gaskets  and  similar  joints  of  metal  sheeting combined  with  other  material  or  of  two  or more  layers  of  metal;  sets  or  assortments  of gaskets    and    similar    joints,    dissimilar    in composition,  put  up  in  pouches,  envelopes  or similar packings; mechanical seals Kg 2.8% 40.3
8485 Deleted      
8486 Machines and apparatus of a kind used solely or  principally  for  the  manufacture  of  semi- conductor  boules  or  wafers,  semi  conductor devices,  electronic  integrated  circuits  or  flat panel    displays;    machines    and    apparatus specified in note 9(c) to this chapter; parts and
accessories
  1.6%  
8487 Machinery     parts,  not  containing  electrical connec-tors, insulators, coils, contacts or other electrical  features,  not   specified  or  included elsewhere in this chapter      
848701 Machined   parts/components   made   wholly   or predominantly   of   Alloy   Steel/Stainless   Steel manufactured through casting process   1.6%  
848702 Machined  parts  /  components  made  wholly  or predominantly   of   Alloy   Steel/Stainless   Steel, forged or manufactured through forging process   1.6%  
848799 Others   1.6%  
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