| Tariff Item | Description of goods | Unit | Drawback rate | Drawback cap per unit in Rs. |
| (1) | (2) | (3) | (4) | (5) |
| 8801 |
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft |
|
1.8% |
|
| 8802 |
Other aircraft (for example, helicopters,
aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles |
|
1.8% |
|
| 8803 |
Parts of goods of heading 8801 or 8802 |
|
1.8% |
|
| 8804 |
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof
and accessories thereto |
|
1.8% |
|
| 8805 |
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles |
|
1.8% |
|