| Tariff Item | Description of goods | Unit | Drawback rate | Drawback cap per unit in Rs. |
| (1) | (2) | (3) | (4) | (5) |
| 9401 |
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof |
|
1.3% |
|
| 9402 |
Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists` chairs); barbers` chairs and similar chairs, having rotating as well as both reclining and elevating
movements; parts of the foregoing articles |
|
1.3% |
|
| 9403 |
Other furniture and parts thereof |
|
1.3% |
|
| 9404 |
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not
covered |
|
|
|
| 940401 |
Pillow/Cushions/Quilts/Pouffles made of cotton fabric filled with poly-fil |
Kg |
2.8% |
35 |
| 940402 |
Pillow/Cushions/Quilts/Pouffles made of man made textile fabric filled with poly-fil |
Kg |
2.3% |
23 |
| 940403 |
Other Pillow/Cushions/Quilts/ Pouffles filled with poly-fil |
Kg |
2.5% |
29 |
| 940499 |
Others |
|
1.3% |
|
| 9405 |
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included |
|
|
|
| 940501 |
Of Brass |
Kg |
2.2% |
39.5 |
| 940502 |
Of Copper |
Kg |
2.2% |
49 |
| 940503 |
Of Wrought iron |
|
1.6% |
|
| 940504 |
Of Aluminium |
|
1.5% |
|
| 940505 |
Of Glass |
Kg |
4% |
29.6 |
| 940599 |
Others |
|
1.3% |
|
| 9406 |
Prefabricated buildings |
|
1.3% |
|