Tariff Item |
Description of goods |
Unit
|
A |
B |
||
Drawback when Cenvat facility has not been availed |
Drawback when Cenvat facility has been availed |
|||||
Drawback Rate |
Drawback cap per unit in Rs. |
Drawback Rate |
Drawback cap per unit |
|||
Chapter 50 |
||||||
Silk |
||||||
5001 |
Silk-worm cocoons suitable for reeling |
|
1% |
|
1% |
|
5002 |
Raw silk (not thrown) |
|
1% |
|
1% |
|
5003 |
Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock) |
|
1% |
|
1% |
|
5004 |
Silk yarn(other then yarn spun from silk waste) not put up for retail sale |
Kg |
13% |
165 |
9.4% |
119.3 |
5005 |
Yarn spun from silk waste, not put up for retail sale |
Kg |
13% |
33 |
9.4% |
23.9 |
5006 |
Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut |
|
|
|
|
|
500601 |
Silk Yarn (other than yarn spun from silk waste) |
Kg |
13% |
165 |
9.4% |
119.3 |
500602 |
Others |
Kg |
13% |
33 |
9.4% |
23.9 |
5007 |
Woven fabrics of silk or of silk waste |
|
|
|
|
|
500701 |
Silk Fabric containing 85% or more by weight of silk (other then woven from silk waste yarn/noil silk) |
Kg |
10.8% |
325 |
6.6% |
198.6 |
500702 |
Fabric of silk waste yarn/noil silk |
Kg |
10.8% |
70 |
6.6% |
42.8 |
500703 |
Others |
Kg |
10.8% |
43 |
6.6% |
26.3 |
Chapter 57 |
||||||
Carpets and Other Textile Floor Coverings |
||||||
| 5701 | Carpets and other textile floor coverings, knotted, whether or not made up |
|||||
| 570101 | Of Wool or fine animal hair | Sqm | 12.5% | 700 | 4.1% | 229.6 |
| 570102 | Of Silk | Sqm | 15.5% | 2750 | 9.4% | 1667.7 |
| 570103 | Others | Sqm | 12% | 490 | 3.2% | 130.7 |
Chapter 61 |
||||||
61 |
Articles of Apparel and Clothing Accessories, Knitted or Crocheted |
|||||
6101 |
Men ' s or boy ' s overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103 |
|
|
|
|
|
610104 |
Of Silk(other than containing Noil silk) |
piece |
10% |
80 |
4.1% |
32.8 |
610105 |
Of Noil Silk |
piece |
10% |
20 |
4.1% |
8.2 |
| 6102 | Women’s or girl’s overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104 |
|||||
610204 |
Of Silk(other than containing Noil silk) |
piece |
10% |
80 |
4.1% |
32.8 |
610105 |
Of Noil Silk |
piece |
10% |
20 |
4.1% |
8.2 |
6103 |
Men ' s or boy ' s suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted |
|
|
|
|
|
610301 |
Suits, ensembles, jackets, blazers, trousers |
|
|
|
|
|
61030104 |
Of Silk (other than containing Noil silk) |
piece |
10% |
80 |
4.1% |
32.8 |
61030105 |
Of Noil Silk |
piece |
10% |
20 |
4.1% |
8.2 |
61030204 |
Of Silk (other than containingNoil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
61030205 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6104 |
Women ' s and girl ' s suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted |
|
|
|
|
|
61040104 |
Of Silk (other than containing Noil silk) |
piece |
10% |
80 |
4.1% |
32.8 |
61040105 |
Of Noil Silk |
piece |
10% |
20 |
4.1% |
8.2 |
61040204 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
61040205 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6105 |
Men ' s or boy ' s shirts, knitted or crocheted |
|
|
|
|
|
610504 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
610505 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6106 |
Women ' s or girl ' s blouses, shirts and shirt-blouses, knitted or crocheted |
|
|
|
|
|
610604 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
610605 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6107 |
Men ' s or boy ' s underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted |
|
|
|
|
|
610701 |
Night shirts, pyjamas, bathrobes and dressing gowns/underpants and similar articles |
|
|
|
|
|
61070104 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
61070105 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
61070204 |
Of Silk (other than containing Noil silk) |
piece |
10% |
53 |
4.1% |
21.7 |
61070205 |
Of Noil Silk |
piece |
10% |
19 |
4.1% |
7.8 |
6108 |
Women ' s or girl ' s slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted |
|
|
|
|
|
610801 |
Night dresses, pyjamas, negligees, bathrobes and dressing gowns, slips, petticoats and similar articles |
|
|
|
|
|
61080104 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
61080105 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
610802 |
Others (briefs, panties and similar articles) |
|
|
|
|
|
61080204 |
Of Silk (other than containing Noil silk) |
piece |
10% |
53 |
4.1% |
21.7 |
61080205 |
Of Noil Silk |
piece |
10% |
19 |
4.1% |
7.8 |
6109 |
T-shirts, singlets and other vests, knitted or crocheted |
|
|
|
|
|
610904 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
610905 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6110 |
Jerseys, pullovers, cardigans, waistcoast and similar articles, knitted or crocheted |
|
|
|
|
|
611004 |
Of Silk (other than containing Noil silk) |
piece |
10% |
120 |
4.1% |
49.2 |
610905 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6111 |
Babies garments and clothing accessories, knitted or crocheted |
|
|
|
|
|
611104 |
Of Silk (other than containing Noil silk) |
piece |
10% |
32 |
4.1% |
13.1 |
611105 |
Of Noil Silk |
piece |
10% |
13 |
4.1% |
5.3 |
6112 |
Track suits, Ski suits and Swimwear, knitted or crocheted |
|
|
|
|
|
611204 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
.4.1% |
25.8 |
611105 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6113 |
Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 |
|
|
|
|
|
611304 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
304 |
4.1% |
127.1 |
611305 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6114 |
Other garments, knitted or crocheted |
|
|
|
|
|
611404 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
611405 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6115 |
Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted |
|
|
|
|
|
611504 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
611505 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6116 |
Gloves, mittens and mitts, knitted or crocheted |
|
|
|
|
|
611604 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
611605 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6117 |
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories |
|
|
|
|
|
61170104 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
80 |
4.1% |
32.8 |
61170105 |
Of Noil Silk |
Kg |
10% |
20 |
4.1% |
8.2 |
611702 |
Scarves, mufflers and ties |
|
|
|
|
|
61170204 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
61170205 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
611703 |
Others |
|
|
|
|
|
611704 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
611705 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
Chapter 62 |
||||||
62 |
Article of Apparel and Clothing Accessories, Not Knitted or Crocheted |
|||||
6201 |
Men ' s or boy ' s overcoats, car-coats, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles other than those of heading 6203 |
|
|
|
|
|
620104 |
Of Silk(other than containing Noil silk) |
piece |
10% |
80 |
4.1% |
32.8 |
620105 |
Of Noil Silk |
piece |
10% |
20 |
4.1% |
8.2 |
6202 |
Women ' s or girl ' s overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading 6204 |
|
|
|
|
|
620204 |
Of Silk(other than containing Noil silk) |
piece |
10% |
80 |
4.1% |
32.8 |
620205 |
Of Noil Silk |
piece |
10% |
20 |
4.1% |
8.2 |
6203 |
Men ' s or boy ' s suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) |
|
|
|
|
|
620301 |
suits, ensembles, jackets, blazers, trousers |
|
|
|
|
|
62030104 |
Of Silk(other than containing Noil silk) |
piece |
10% |
80 |
4.1% |
32.8 |
62030105 |
Of Noil Silk |
piece |
10% |
20 |
4.1% |
8.2 |
620302 |
Others |
|
|
|
|
|
62030204 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
62030205 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6204 |
Women ' s and girl ' s suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) |
|
|
|
|
|
620402 |
suits, ensembles, jackets, blazers, trousers |
|
|
|
|
|
62040104 |
Of Silk(other than containing Noil silk) |
piece |
10% |
80 |
4.1% |
32.8 |
62040105 |
Of Noil Silk |
piece |
10% |
20 |
4.1% |
8.2 |
620401 |
Others |
|
|
|
|
|
62040204 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
62040205 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6205 |
Men ' s or boy ' s shirts |
|
|
|
|
|
| 620504 | Of Silk (other than containing Noil silk) | piece | 10% | 63 | 4.1% | 25.8 |
620505 |
Of Noil Silk |
piece piece |
10% |
17 |
4.1% |
7 |
6206 |
Women ' s or girl ' s blouses, shirts and shirt-blouses |
|
|
|
|
|
620604 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
620605 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6207 |
Men ' s or boy ' s singlets and other vest, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles |
|
|
|
|
|
62070104 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
620701045 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
62070204 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
62070205 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6208 |
Women ' s and girl ' s singlets and other vest, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar ar ticles |
|
|
|
|
|
620801 |
Night shirts, pyjamas, bathrobes, dressing gowns |
|
|
|
|
|
62080104 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
62080105 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
620802 |
Others |
|
|
|
|
|
62080204 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
62080205 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6209 |
Babies garments and clothing accessories |
|
|
|
|
|
620904 |
Of Silk (other than containing Noil silk) |
piece |
10% |
32 |
4.1% |
13.1 |
620905 |
Of Noil Silk |
piece |
10% |
13 |
4.1% |
5.3 |
6210 |
Garments, made up of knitted or crocheted fabrics of heading 5602, 5603, 5903, 5906, or 5907 |
|
|
|
|
|
621004 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
621005 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6211 |
Track suits, ski suits and swimwear; other garments |
|
|
|
|
|
621104 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.7 |
621105 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
6212 |
Brassieres, Girdles, Corsets, braces, suspenders, garters and similar articles and parts thereof, whether or ot knitted or crocheted |
|
|
|
|
|
621204 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
621205 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6213 |
Handkerchiefs |
|
|
|
|
|
621304 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
621305 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6214 |
Shawls, scarves, mufflers, mantillas, veils & the like |
|
|
|
|
|
621401 |
Shawls |
|
|
|
|
|
62140104 |
Of Silk(other than containing Noil silk) |
piece |
10% |
80 |
4.1% |
32.8 |
62140105 |
Of Noil Silk |
piece |
10% |
20 |
4.1% |
8.2 |
621402 |
Scarves and mufflers |
|
|
|
|
|
62140204 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
62140205 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
621403 |
others |
|
|
|
|
|
62140304 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
62140305 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6215 |
Ties, bow ties and caravats |
|
|
|
|
|
621501 |
Ties |
|
|
|
|
|
62150104 |
Of Silk (other than containing Noil silk) |
piece |
10% |
63 |
4.1% |
25.8 |
62150105 |
Of Noil Silk |
piece |
10% |
17 |
4.1% |
7 |
621502 |
Others |
|
|
|
|
|
62150204 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
62150205 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6216 |
Gloves, mittens and mitts |
|
|
|
|
|
621604 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
621605 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
6217 |
Other made up clothing accessories; part of garments or of clothing accessories, other than those of heading 6212 |
|
|
|
|
|
621704 |
Of Silk (other than containing Noil silk) |
Kg |
10% |
310 |
4.1% |
127.1 |
621705 |
Of Noil Silk |
Kg |
10% |
105 |
4.1% |
43.1 |
Chapter 63 |
||||||
63 |
Other Made Up Textiles Articles; Sets; Worn Clothing And Worn Textile Articles; Rags |
|||||
6302 |
Bed linen, table linen, toilet linen and kitchen linen |
|
|
|
|
|
630204 |
Of Silk (other than containing Noil silk) |
Kg |
9.8% |
365 |
4.2% |
156.4 |
630205 |
Of Noil Silk |
Kg |
9.8% |
130 |
3.5% |
46.4 |
6303 |
Curtains (including drapes) and interior blinds; curtain or bed valances |
|
|
|
|
|
630304 |
Of Silk (other than containing Noil silk) |
Kg |
9.8% |
365 |
4.2% |
156.4 |
630305 |
Of Noil Silk |
Kg |
9.8% |
130 |
3.5% |
46.4 |
6304 |
Other furnishing articles, excluding those of heading 9404 |
|
|
|
|
|
630404 |
Of Silk (other than containing Noil silk) |
KG |
9.8% |
200 |
4.2% |
85.7 |
630405 |
Of Noil Silk |
KG |
9.8% |
65 |
3.5% |
23.2 |
3605 |
Sacks and bags, of a kind used for the packing of goods |
|
|
|
|
|
630704 |
Of Silk (other than containing Noil silk) |
KG |
9.8% |
200 |
4.2% |
85.7 |
630705 |
Of Noil Silk |
KG |
9.8% |
65 |
3.5% |
23.2 |
6308 |
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale |
|
|
|
|
|
630804 |
Of Silk (other than containing Noil silk) |
KG |
9.8% |
200 |
4.2% |
85.7 |
630805 |
Of Noil Silk |
KG |
9.8% |
65 |
3.5% |
23.2 |
