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Policy Info > Duty Drawback 2019-20

Chapter No 85

Tariff Item Description of goods Unit Drawback rate Drawback cap per unit in Rs. 
(1) (2) (3) (4) (5)
8501 Electric  motors     and  generators  (excluding generating sets)   1.8%  
8502 Electric generating sets and rotary converters   1.8%  
8503 Parts  suitable  for  use  solely  or  principally with the machines of heading 8501 or 8502   1.8%  
8504 Electrical  transformers, static  converters  (for example, rectifiers) and inductors   1.8%  
8505 Electro-magnets;    permanent    magnets    and articles    intended    to    become    permanent magnets after magnetisation; electro-magnetic or   permanent   magnet   chucks,   clamps   and similar    holding    devices;    Electro-magnetic couplings,    clutches    and    brakes;    electro-
magnetic lifting heads
8506 Primary cells and primary batteries   1.8%  
8507 Electric  accumulators,  inclu-ding  separators therefor,     whether     or     not     rectangular (including square)   1.8%  
8508 Vacuum cleaner with   self- contained electric motor   1.8%  
8509 Electro-mechanical  domestic  appliances,  with self-contained   electric   motor      other   than vacuum cleaners of  Heading 8508   1.8%  
8510 Shavers,   hair   clippers   and   hair-removing appliances, with self-contained electric motor   1.8%  
8511 Electrical  ignition  or  starting  equipment  of  a kind  used  for  spark-ignition  or  compression- ignition   internal   combustion   engines   (for example,      ignition      magnetos,      magneto- dynamos,  ignition  coils,  sparking  plugs  and glow  plugs,  starter  motors);  generators  (for example,  dynamos,  alternators)  and  cut-outs of   a   kind   used   in   conjunction   with   such
8512 Electrical   lighting   or   signalling   equipment (excluding    articles    of    heading         8539), windscreen  wipers,  defrosters  and  demisters, of a kind used for cycles or motor vehicles   1.8%  
8513 Portable  electric  lamps  designed  to  function by  their  own  source  of  energy  (for  example, dry batteries, accumulators, magnetos), other than lighting equipment of heading  8512   1.8%  
8514 Industrial or laboratory electric furnaces and ovens     (including     those     functioning     by induction  or  dielectric  loss);  other  industrial or    laboratory    equipment    for    the    heat treatment    of    materials    by    induction    or
dielectric loss
8515 Electric  (including  electri-cally  heated  gas), laser or other light or photo beam, ultrasonic, electron  beam,  magnetic  pulse  or  plasma  arc soldering,  brazing  or  welding  machines  and apparatus, whether or not capable of cutting; Electric   machines   and   apparatus   for   hot spraying of metals or cermets   1.8%  
8516 Electric    instantaneous    or    storage    water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrio-thermic  hair-dressing  apparatus  (for example hair dryers, hair curlers, curling tong heaters)  and  hand  dryers;  electric  smoothing irons;  other  electro-thermic  appliances  of  a kind   used   for   domestic   purposes;   electric heating resistors, other than those of heading
8517 Telephone    sets,    including    telephones    for cellular   net   works   or   for   other   wireless networks;        other    apparatus    for        the transmission or   reception of voice, images or other    data,    including         appa-ratus    for communication in a wired or wireless network (such as a local or wide area network),   other than trans-mission or reception appa-ratus of
Heading 8443, 8525, 8527 or 8528
851701 Cellular Mobile Phones, with or without
Piece 4% 350
851799 Others   1%  
8518 Microphones        and        stands        therefor; Loudspeakers,   whether   or   not   mounted   in their  enclosures;  headphones  and  earphones, whether or not combined with a microphone, and  sets  consisting  of  a  microphone  and  one or     more     loudspeakers;     audio-frequency electric  amplifiers;  electric  sound  amplifier
8519 Sound recording or reproducing apparatus   1%  
8520 Omitted      
8521 Video  recording  or  reproducing  apparatus, whether or not incorporating a video tuner   1%  
8522 Parts and accessories suitable for use solely or
principally  with  the  apparatus  of  headings 8519 to 8521
8523 Discs,  tapes,  solid  state  non  volatile  storage devices “smart cards” and other media for the recording  of  sound  or  of  other   phenolmena, whether  or  not  recorded,  including  matrices and  masters  for the  production of discs, but excluding  products of Chapter 37   1%  
8524 Deleted      
8525 Transmission        apparatus        for        radio- broadcasting   or   television,   whether   or   not incorporating  reception  apparatus  or  sound recording      or      reproducing      apparatus; television  cameras,  digital  cameras  and  video
camera recorders
8526 Radar    apparatus,    radio    navigational    aid apparatus      and      radio      remote      control apparatus   1%  
8527 Reception  apparatus  for  radio-broadcasting, whether    or    not    combined,    in    the    same housing, with sound recording or reproducing apparatus or a clock   1%  
8528 Monitors  and    projectors,  not  incorporating television    reception    apparatus;    reception apparatus   for   television,   whether   or   not incorporating   radio-broadcast   receivers   or
sound   or   video   recording   or   reproducing apparatus
8529 Parts  suitable  for  use  solely  or  principally with the apparatus of headings  8525 to 8528   1%  
8530 Electrical  signaling,  safety  or  traffic  control equipment   for   railways,   tramways,   roads, inland   waterways,   parking   facilities,   port installations  or  airfields  (other  than  those  of
heading  8608)
8531 Electric  sound  or  visual  signalling  apparatus (for  example,  bells,  sirens,  indicator  panels, burglar  or  fire  alarms),  other  than  those  of heading  8512 or 8530   1%  
8532 Electrical    capacitors,    fixed,    variable    or adjustable (pre-set)   1%  
8533 Electrical  resistors  (including  rheostats  and potentio-meters), other than heating resistors   1%  
8534 Printed circuits   1%  
8535 Electrical     apparatus     for     switching     or protecting  electrical  circuits,  or  for  making connections  to  or  in  electrical  circuits  (for example,   switches,   fuses,   lighting   arresters, voltage limiters, surge suppressors, plugs and other   connectors,    junction    boxes),    for    a voltage exceeding 1,000 volts      
853501 Tinned/Untinned       cables       lugs/       sockets/ connections/   ferules/   terminal   ends,   made   of
Kg 2.2% 49
853599 Others   1.8%  
8536 Electrical     apparatus     for     switching     or protecting  electrical  circuits,  or  for  making connections  to  or  in  electrical  circuits  (for example,     switches,     relays,     fuses,     surge suppressors, plugs, sockets, lamp-holders, and other   connectors,    junction    boxes),    for    a voltage  not  exceeding  1,000  volts;  connectors for   optical  fibres,   optical   fibre   bundles   or cables      
853601 Of  Copper Kg 2.2% 49
853602 Of  Brass Kg 2.2% 39.5
853603 Of Aluminium   1.5%  
853699 Others   1.5%  
8537 Boards,  panels,  consoles,  desks,  cabinets  and other   bases,   equipped   with   two   or   more apparatus   of   heading     8535   or   8536,   for electric    control    or    the    distribution    of electricity,    including    those    incorporating instruments or apparatus of  Chapter 90, and numerical    control    apparatus,    other    than
switching apparatus of heading  8517
8538 Parts  suitable  for  use  solely  or  principally with the apparatus of headings  8535, 8536 or
853801 Of  Copper Kg 2.2% 49
853802 Of  Brass Kg 2.2% 39.5
853803 Of Aluminium   1.5%  
853899 Others   1.5%  
8539 Electric filament or discharge lamps including sealed  beam  lamp  units  and  ultra-violet  or infra-red   lamps,   arc   lamps;   light-emitting diode (LED) lamps   1.8%  
8540 Thermionic,   cold   cathode   or   photocathode valves  and  tubes  (for  example,  vacuum  or vapour or gas filled valves and tubes, mercury arc  rectifying  valves  and  tubes,  cathode-ray tubes, television camera tubes)   1%  
8541 Diodes,     transistors     and     similar     semi- conductor     devices;     photosensitive     semi- conductor   devices;   including   photo   voltaic cells, whether or not assembled in modules or made   up   into  panels;   light-emitting   diodes
(LED); mounted piezo-electric crystals
8542 Electronic integrated circuits   1%  
8543 Electrical   machines   and   apparatus   having individual functions, not specified or included elsewhere in this Chapter   1.8%  
8544 Insulated  (including  enamelled  or  anodised) wire,   cable   (including   co-axial   cable)   and other  insulated  electric  conductors,  whether or  not  fitted  with  connectors;  optical  fibre cables,   made   up   of   individually   sheathed fibres, whether or not assembled with electric
conductors or fitted with connectors
854401 Optical  fibre  cables,  made  up  of  individually sheathed  fibres,  whether  or  not  assembled  with electric conductors or fitted with connectors   1%  
854499 Others   1.8%  
8545 Carbon   electrodes,   carbon   brushes,   lamp carbons, battery carbons and other articles of graphite  or  other  carbon,  with  or  without metal, of a kind used for electrical purposes   1.8%  
8546 Electrical insulators of any material   1.8%  
8547 Insulating   fittings   for   electrical   machines, appliances or equipment, being fittings wholly of  insulating  material  apart  from  any  minor components  of  metal  (for  example,  threaded sockets)  incorporated  during  moulding  solely for   the   purposes   of   assembly,   other   than insulators  of  heading  8546;  electrical  conduit tubing and joints therefor, of base metal lined with insulating material   1.8%  
8548 Waste  and  scrap  of  primary  cells,  primary batteries   and   electric   accumulators;   spent primary  cells,  spent  primary  batteries  and spent electric accumulators; electrical parts of machinery   or   apparatus,   not   specified   or included elsewhere in this Chapter      
854801 Waste    and    scrap    of    primary    cells/primary batteries/electric   accumulators;   spent   primary cells,  spent  primary  batteries  and  spent  electric accumulators   Nil  
854802 Machined   parts/components   made   wholly   or predominantly   of   Alloy   Steel/Stainless   Steel manufactured through casting process   1.6%  
854803 Machined  parts  /  components  made  wholly  or predominantly   of   Alloy   Steel/Stainless   Steel, forged or manufactured through forging process   1.6%  
854899 Others   1.6%  
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