| CHAPTER-82 |
Tools,
implements, cutlery, spoons and forks, of base metal; parts thereof of
base metal
|
| |
|
|
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 |
| |
| 82 |
Tools, implements, cutlery,
spoons and forks, of base metal; parts thereof of base metal |
|
8201 |
Hnd
tools, the following: spades, shovels, mattocks, picks, hoes, forks and
rakes; axes, bill hooks and similar hewing tools; secateurs and pruners
of any kind; scythes, sickles, hay knives, hedge shears, timber wedges
and other tools of a kind used in agriculture, horticulture or forestry |
KG |
8% |
5.70 |
1% |
0.70 |
| 8202 |
Hand
saws; blades for saws of all kinds (including slitting, slotting or toothless
saw blades) |
KG |
8% |
6.20 |
1% |
0.80 |
| 8203 |
Files,
rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting
shears, pipe-cutters, bolt croppers, perforating punches and similar hand
tools |
KG |
11% |
8.90 |
1% |
0.80 |
| 8204 |
Hand-operated
spanners and wrenches (including torque meter wrenches but not including
tap wrenches); interchangeable spanner sockets, with or without handles |
|
|
|
|
|
| 820401 |
Coated
or plated with Nickel |
KG |
8% |
9.60 |
1% |
1.20 |
| 820402 |
Others |
KG |
8% |
6.20 |
1% |
0.80 |
| 8205 |
Hand
tools (including glaziers’ diamonds), not elsewhere specified or included;
blow lamps; vices; clamps and the like, other than accessories for and
parts of, machine tools; anvils; portable forges; hand or pedal-operated
grinding wheels with frameworks |
KG |
8% |
8.60 |
1% |
1.10 |
| 8206 |
Tools
of two or more of the headings 8202 to 8205, put up in sets for retail
sale |
KG |
8% |
8.60 |
1% |
1.10 |
| 8207 |
Interchangeable
tools for hand tools, whether or not power-operated, or for machine –
tools (for example, for pressing, stamping, punching, tapping, threading,
drilling, boring, broaching, milling, turning or screw driving), including
dies for drawing or extruding metal, and rock drilling or earth boring
tools |
|
|
|
|
|
| 820701 |
of
high speed steel |
KG |
1% |
35.00 |
1% |
35.00 |
| 820702 |
others |
KG |
8% |
6.00 |
1% |
0.75 |
| 8208 |
Knives
and cutting blades, for machines or for mechanical appliances |
KG |
8% |
6.40 |
1% |
0.80 |
| 8209 |
Plates,
sticks, tips and the like for tools, unmounted, of cermets |
|
1% |
|
1% |
|
| 8210 |
Hand-operated
mechanical appliances, weighing 10 kg or less, used in the preparation,
conditioning or serving of food or drink |
KG |
8% |
6.40 |
1% |
0.80 |
| 8211 |
Knives
with cutting blades, serrated or not (including pruning knives), other
than knives of heading 8208, and blades therefor |
KG |
7% |
7.00 |
1% |
1.00 |
| 8212 |
Razors
and razor blades (including razor blanks in strips) |
KG |
7% |
23.10 |
1% |
3.30 |
| 8213 |
Scissors,
tailors’ shears and similar shears, and blades therefor |
KG |
9% |
11.50 |
1% |
1.30 |
| 8214 |
Other
articles of cutlery (for example, hair clippers, butchers’ or kitchen
cleavers, choppers and mincing knives, paper knives); manicure or pedicure
sets and instruments (including nail files) |
KG |
7% |
24.50 |
1% |
3.50 |
| 8215 |
Spoons,
forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar
tongs and similar kitchen or tableware |
KG |
7% |
24.50 |
1% |
3.50 |
 |