| HS Code |
Item Description |
w.e.f. |
Unit |
Drawback when Cenvat facility has not been availed |
Drawback when Cenvat facility has been availed |
All Industry Drawback Rate |
Notes |
| Drawback Rate |
Drawback cap per unit in Rs |
Drawback Rate |
Drawback cap per unit in Rs |
(Chapter 28 -38 ) - Section VI-Products of the Chemicals or Allied Industries
|
|
|
| 37 |
Chapter 37 - PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS |
|
| 3706 |
Cinematographic film, exposed and developed, Whether or not incorporating sound track Or consisting only of sound track |
|
| 370690 |
Other: Feature films |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 370610 |
Of a width of 35 mm or more: |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061011 |
Made wholly in black and white and of a length not exceeding 4,000 m |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061012 |
Made wholly in black and white and of a length exceeding 4,000 m |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061013 |
Made wholly or partly in colour and of a length not exceeding 4,000 m |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061041 |
Made wholly in black and white |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061042 |
Made wholly or partly in colour |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061051 |
Patch prints, including Logos intended exclusively for the entertainment of children |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061052 |
Children’s film certified by the Central Board of films certification to be "children's film" |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061059 |
Other |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061070 |
Short films not elsewhere specified or included |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069011 |
Made wholly in black and white and of a length not exceeding 4,000 m |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069013 |
Made wholly or partly in colour and of a length not exceeding 4,000 m |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069014 |
Made wholly or partly in colour and of a length exceeding 4,000 m |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069015 |
Children’s films certified by the Central Board of Film Certification to be "Children's film" |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069041 |
Made wholly in black and white |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069042 |
Made wholly or partly in colour |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069051 |
Patch prints, including logos intended exclusively for the entertainment of children |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069059 |
Other |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069062 |
Patch prints, including logos intended exclusively for educational purposes |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069064 |
Certified as predominantly educational, by Central Board of film Certification |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069070 |
Short film not elsewhere specified |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069099 |
Other |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069052 |
Children’s film certified by the Central Board of films certification to be " children's film" |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061063 |
Teaching aids including film strips of educational nature |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069020 |
Documentary shots, and films certified as such by the Central Board of film Certification |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069030 |
News reels and clippings |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061030 |
News Reels and clippings |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061061 |
Certified as predominantly educational by the Central Board of films certification |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061099 |
Other |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061014 |
Made wholly or partly in colour and of a length exceeding 4,000 m |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061015 |
Children’s films certified by the Central Board of film Certification to be "Childeren's film" |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061020 |
Documentary shorts, and films certified as such by the Central Board of film certification |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061062 |
Patch prints, including logos intended exclusively for educational purpose |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061069 |
Other |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061091 |
Audio-visual news or audio-visual views materials including news clipping |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37061092 |
Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069012 |
Made wholly in black and white and of a length exceeding 4,000 m |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069061 |
Certified as predominantly educational by the Central board of film Certification |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069063 |
Teaching aids including film strips of educational nature |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069069 |
Other |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069091 |
Audio-visual news or audio-visual views materials |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 37069092 |
Master positives, exposed negatives, dupes and rus |
01-Sep-2008 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 18-Jul-2007 |
m |
1.00% |
|
1.00% |
|
Fixed |
|
| 15-Jul-2006 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|
| 05-May-2005 |
Kg |
1.00% |
|
1.00% |
|
Fixed |
|