| |
|
|
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 |
|
|
|
|
| 64 |
Footwear, gaiters and the like;
parts of such articles |
|
|
| 6401 |
Waterproof
footwear with outer soles and uppers of rubber or of plastics, the
uppers of which are neither fixed to the sole nor assembled by stitching,
riveting, nailing, screwing, plugging or similar processes |
pair |
1.0% |
|
1.0% |
|
|
| 6402 |
Other
footwear with outer soles and uppers of rubber or plastics |
|
|
|
|
|
|
| 640201 |
Synthetic
footwear |
pair |
8.3% |
55 |
1.0% |
6.6 |
|
| 640202 |
others |
pair |
1.0% |
|
1.0% |
|
|
| 6403 |
Footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of leather |
|
|
|
|
|
|
| 640301 |
Chappals |
pair |
4.7% |
18 |
1.6% |
6.1 |
|
| 640302 |
Chappals,
manufactured by units operating under section 65 of the Customs
Act, 1962 |
pair |
1.6% |
8 |
0.5% |
2.5 |
|
| 640303 |
All
leather shoes for adults, namely boots (i.e. Covering the ankle
and extending upto knees,
of size 34 French points
or its equivalent and above) |
pair |
8.3% |
105 |
2.4% |
30.4 |
|
| 640304 |
All
leather shoes for adults, namely boots (i.e. Covering the ankle
and extending upto knees
,of size 34 French points
or its equivalent and above) manufactured by units operating under
section 65 of the Customs Act, 1962 |
pair |
3.5% |
40.6 |
1.0% |
11.6 |
|
| 640305 |
All
leather shoes for adults, namely half boots (i.e. Covering the ankle
but not extending upto knees) |
pair |
8.3% |
90 |
2.4% |
26 |
|
| 640306 |
All
leather shoes for adults, namely half boots (i.e. Covering the ankle
but not extending upto knees),
manufactured by units operating under section 65 of the Customs
Act, 1962 |
pair |
3.2% |
33.7 |
1.0% |
10.5 |
|
| 640307 |
All
leather shoes for adults, other than boots and half
bootsof size 34 French
points or its equivalent and above |
pair |
8.3% |
70 |
2.4% |
20.2 |
|
| 640308 |
All
leather shoes for adults, other than boots and half
boots, manufactured by units operating under section
65 of the customs Act, 1962 |
pair |
1.8% |
14.5 |
1.0% |
8 |
|
| 640309 |
All
leather shoes for children(upto33 size French points or its
equivalent) |
pair |
9.0% |
40 |
2.6% |
11.5 |
|
| 640310 |
All
leather shoes for children(upto33 size French points or its
equivalent), manufactured by units operating under section 65 of
the Customs Act, 1962 |
pair |
2.0% |
10.50
|
1.0% |
5.2 |
|
| 640311 |
Leather
sandals |
pair |
7.5% |
40 |
2.6% |
13.9 |
|
| 640312 |
Leather
sandals, manufactured by units operating under section 65 of the
customs act, 1962 |
pair |
1.9% |
8 |
0.6% |
2.5 |
|
| 640313 |
others |
pair |
1.0% |
|
1.0% |
|
|
| 6404 |
Footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of textile materials |
|
|
|
|
|
|
| 640401 |
Of
rubber sole with canvas upper |
pair |
4.7% |
5 |
4.7% |
5 |
|
| 640402 |
others |
pair |
1.0% |
|
1.0% |
|
|
| 6405 |
Other
footwear |
pair |
1.0% |
|
1.0% |
|
|
| 6406 |
Parts of footwear
(including uppers whether or not attached to soles other than outer
soles); removable in-soles, heel cushions and similar articles;
gaiters, leggings and similar articles, and parts thereof |
|
|
|
|
|
|
| 640601 |
All
leather shoes uppers for adults, namely boots (i.e. Covering the
ankle and extending upto knees) : |
pair |
7.8% |
60 |
1.9% |
14.6 |
|
| 640602 |
All
leather shoes uppers for adults, namely boots (i.e. Covering the
ankle and extending upto knees, of size 34 French points or its equivalent and above), manufactured
by units operating under section 65 of the Customs Act, 1962 |
pair |
5.7% |
40.6 |
1.7% |
12.1 |
|
| 640603 |
All
leather shoes uppers for adults, namely half boots (i.e. Covering
the ankle but not extending
upto knees, of size 34 French
points or its equivalent and above) |
pair |
7.8% |
53 |
1.9% |
12.9 |
|
| 640604 |
All
leather shoes uppers for adults, namely half boots (i.e. Covering
the ankle but not extending
upto knees), manufactured by units operating under section 65 of
the Customs Act, 1962 |
pair |
5.7% |
33.7 |
1.7% |
10 |
|
| 640605 |
All
leather shoes uppers for adults, other than boots and half
boots |
pair |
7.8% |
45 |
1.9% |
11 |
|
| 640606 |
All
leather shoes uppers for adults, other than boots and half
boots, manufactured by units operating under section 65 of
the Customs Act, 1962 |
pair |
5.7% |
14.5 |
1.7% |
4.3 |
|
| 640607 |
All
leather shoes uppers for children
(upto33 size French points or its equivalent)manufactured by units
operating under section 65 of the Customs Act, 1962 |
pair |
7.8% |
28 |
1.9% |
6.8 |
|
| 640608 |
All
leather shoes uppers for children(upto33
size French points or its equivalent), manufactured by units operating
under section 65 of the Customs Act, 1962 |
pair |
5.7% |
Rs10.50
|
1.7% |
3.1 |
|
| 640609 |
Leather
sandals uppers |
pair |
7.8% |
28 |
1.9% |
6.8 |
|
| 640610 |
Leather
sandals uppers, manufactured by units operating under section 65
of the Customs Act, 1962 |
pair |
5.7% |
8 |
1.7% |
2.4 |
|
| 640611 |
Leather
soles |
pair |
2.8% |
Nil |
2.8% |
Nil |
|
| 640612 |
others |
pair |
1.0% |
|
1.0% |
|
|
|
|
|
|
|
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