A

B

Tariff Item 

 Description of goods

 Unit

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 in Rs.

1

2

3

4

5

6

7

4101

Raw hides and skins of bovine (including buffalo)or equine animals (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

Nil

Nil

Nil

Nil

4102

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split.

Nil

Nil

Nil

Nil

4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.

Nil

Nil

Nil

Nil

4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

Nil

Nil

Nil

Nil

4105

Tanned or crust skins of sheep or lambs, without wool  on,whether or not split, but not further prepared

Nil

Nil

Nil

Nil

4106

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared

Nil

Nil

Nil

Nil

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine(including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

410701

Finished leather of cow/buffalo

per sq.ft.

6.3%

 5.00 

1.9%

 1.50 

410702

Lining leather of cow/buffalo

 per sq.ft.

6.3%

. 2.75

1.9%

 0.80

4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

-

411201

Finished leather of

sheep/goat

 per sq.ft.

6.3%

5.00 

1.9%

 1.50 

411202

Lining leather of sheep/goat

 per sq.ft.

6.3%

 2.75 

1.9%

 0.80

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

Nil

Nil

Nil

Nil

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather

Nil

Nil

Nil

Nil

4115

Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Nil

Nil

Nil

Nil