| Tariff Item | Description of goods | Unit | Drawback rate | Drawback cap per unit in Rs. |
| (1) | (2) | (3) | (4) | (5) |
| 8701 |
Tractors (other than tractors of heading 8709) |
|
2% |
|
| 8702 |
Motor vehicles for the transport of ten or more persons, including the driver |
|
2% |
|
| 8703 |
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars |
|
|
|
| 870301 |
Motor cars of a cylinder capacity less than 1000cc with manual transmission |
|
2.1% |
|
| 870302 |
Motor cars of a cylinder capacity less than 1000cc with automatic transmission |
|
2.7% |
|
| 870303 |
Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual
transmission |
|
3% |
|
| 870304 |
Motor cars of a cylinder capacity of 1000cc and above and upto 1200cc with automatic
transmission |
|
3.7% |
|
| 870305 |
Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual
transmission |
|
3% |
|
| 870306 |
Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with automatic
transmission |
|
3.7% |
|
| 870307 |
Motor cars of a cylinder capacity of 1500cc and above with manual transmission |
|
4% |
|
| 870308 |
Motor cars of a cylinder capacity of 1500cc and above with automatic transmission |
|
4.7% |
|
| 870399 |
Others |
|
2% |
|
| 8704 |
Motor vehicles for the transport of goods |
|
2% |
|
| 8705 |
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries,
mobile workshops, mobile radiological units) |
|
2% |
|
| 8706 |
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 |
|
2% |
|
| 8707 |
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 |
|
2% |
|
| 8708 |
Parts and accessories of the motor vehicles of headings 8701 to 8705 |
|
|
|
| 870801 |
Bumpers and other parts and components of
tractors |
|
2% |
|
| 870802 |
Safety seat belts and parts thereof |
|
2% |
|
| 870803 |
Brakes and servo brakes and parts thereof |
|
2% |
|
| 870804 |
Gear boxes and parts thereof |
|
2% |
|
| 870805 |
Drive axles with differential, whether or not provided with other transmission components,
non-driving axles and parts thereof |
|
2% |
|
| 870806 |
Road wheels and parts thereof |
|
2% |
|
| 870807 |
Suspension systems and parts thereof |
|
2% |
|
| 870808 |
Radiators and parts thereof |
|
2% |
|
| 870809 |
Silencers (mufflers) and exhaust pipes and parts thereof |
|
2% |
|
| 870810 |
Clutches and parts thereof |
|
2% |
|
| 870811 |
Steering wheels, steering columns, steering boxes and parts thereof |
|
2% |
|
| 870812 |
Safety airbags with inflator systems and parts
thereof |
|
2% |
|
| 870813 |
Vibration dampeners and other parts, made predominantly of ABS/Poly carbonate ABS |
|
2% |
|
| 870814 |
Vibration dampeners and other parts, made predominantly of synthetic rubber |
|
2% |
|
| 870899 |
Others |
|
2% |
|
| 8709 |
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
|
2% |
|
| 8710 |
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles |
|
Nil |
|
| 8711 |
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without
side-cars |
|
|
|
| 871101 |
Motorcycles of cylinder capacity of 500cc and
above |
Piece |
3% |
11177 |
| 871199 |
Others |
|
2% |
|
| 8712 |
Bicycles and other cycles (including delivery tricycles), not motorised |
|
|
|
| 871201 |
Bicycle single speed with or without accessories |
1 No. |
2% |
68.3 |
| 871202 |
Multi-speed bicycle with gears/geared hub or having multi-speed chain wheel and crank with multi-speed free wheel, with or without
accessories |
1 No. |
8.6% |
463.7 |
| 871203 |
Mountain terrain bicycle with multi speed gear
with or without accessories |
1 No. |
8.2% |
323 |
| 871204 |
Delivery tricycle for goods/Cycle rickshaws |
1 No. |
2% |
68.3 |
| 871299 |
Others |
1 No. |
2% |
68.3 |
| 8713 |
Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled |
|
2% |
|
| 8714 |
Parts and accessories of vehicles of headings 8711 to 8713 |
|
|
|
| 871401 |
BB axle |
100 Pcs |
2% |
61 |
| 871402 |
BB Cup set of 3 |
1 Set |
2% |
0.6 |
| 871403 |
Deleted |
|
|
|
| 871404 |
Brake set |
1 Set |
2% |
3.2 |
| 871405 |
Chain |
100 Pcs |
2% |
142 |
| 871406 |
Chain Adjuster |
Pair |
2% |
0.1 |
| 871407 |
Single speed Chain wheel and Crank (Crank made of steel) |
1 Set |
2% |
3.1 |
| 871408 |
Cotter pin-Set of 2 |
1 Set |
2% |
0.1 |
| 871409 |
Frame made of steel with or without BB cup and
axle |
Piece |
2% |
17 |
| 871410 |
Fork |
100 Pcs |
2% |
531 |
| 871411 |
Fork Fitting |
1 Set |
2% |
0.9 |
| 871412 |
Free wheel single speed |
100 Pcs |
2% |
104 |
| 871413 |
Handle bar made of steel |
1 Set |
2% |
5.4 |
| 871414 |
Handle stem made of steel |
100 Pcs |
2% |
101.6 |
| 871415 |
Hub (front or rear) made of steel |
100 Pcs |
2% |
128 |
| 871416 |
Lamp bracket |
100 Pcs |
2% |
42 |
| 871417 |
Mudguard (pair) |
Pair |
2% |
3.8 |
| 871418 |
Pedal (pair) |
Pair |
2% |
1.5 |
| 871419 |
Rim (pair) made of steel |
Pair |
2% |
6.4 |
| 871420 |
Saddle |
100 Pcs |
2% |
332 |
| 871421 |
Seat Pillar |
100 Pcs |
2% |
41 |
| 871422 |
Spokes set of 144 pieces |
1 Set |
2% |
4 |
| 871423 |
Single speed Chain wheel and Crank (Crank made of aluminium) |
Kg |
2% |
13.5 |
| 871424 |
Cranks made of aluminium |
Kg |
2% |
15 |
| 871425 |
Triple chain wheel and crank set |
1 Set |
2% |
4 |
| 871426 |
Handle Bar Switch |
Piece |
2% |
20 |
| 871427 |
Half Collets for engine valves |
Piece |
2% |
3 |
| 871428 |
Motorcycles including Moped Chain/ Automotive Timing Chains (all types including spares) |
Kg |
2% |
10 |
| 871429 |
Chain wheel |
Piece |
2% |
3 |
| 871430 |
Multispeed free wheel |
Piece |
2% |
3 |
| 871431 |
Frame made of aluminium with or without BB cup and axle |
Piece |
2% |
15 |
| 871499 |
Others |
Kg |
2% |
9 |
| 8715 |
Baby carriages and parts thereof |
|
2% |
|
| 8716 |
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
|
|
|
| 871601 |
Self-loading or self-unloading trailers and semi trailers of a type used for agricultural purposes |
1 No. |
2% |
3364 |
| 871699 |
Others |
|
2% |
|