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

53

Other Vegetable Textile Fibres; Paper yarn and Woven Fabrics of Paper yarn

5301

Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)

KG

1.0%

  -

Nil

  -

5302

True hemp (Cannabis sativa  L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)

KG

1.0%

  -

Nil

  -

5303

Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)

KG

1.0%

  -

Nil

  -

5304

Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)

KG

1.0%

  -

Nil

  -

5305

Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock)

KG

1.0%

  -

Nil

  -

5306

Flax yarn

KG

530601

Grey

KG

6.0%

12

4.0%

8

530602

Dyed

KG

7.5%

16

4.5%

9.6

5307

Yarn of jute or of other textile bast fibres of heading  5303

KG

1.0%

  -

Nil

  -

5308

Yarn of other vegetable textile fibres; paper yarn

KG

1.0%

  -

Nil

  -

5309

Woven fabrics of flax

KG

530901

Grey

KG

5.0%

21

3.0%

12.5

530902

Dyed

KG

6.0%

25

3.5%

14.5

5310

Woven fabrics of jute or of other textile base fibres of heading  5303

KG

1.0%

  -

Nil

  -

5311

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn

KG

1.0%

  -

Nil

  -