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

85. Electrical machinery and equipment and parts    thereof ; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such artciles

8501

Electric motors  and generators (excluding generating sets)

 3%

 3%

8502

Electric generating sets and rotary converters

 3%

 3%

8503

Parts suitable for use solely or principally with the machines of heading 8501 or 8502

 3%

 3%

8504

Electrical transformers, static converters (for example, rectifiers) and inductors

 3%

 3%

8505

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; Electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads

850501

Soft ferrite component

1%

1%

850502

others

2%

2%

8506

Primary cells and primary batteries

1% 

1% 

8507

Electric accumulators, including separators therefor, whether or not rectangular (including square)

piece

3%

30.00

3%

30.00

8508

Omitted

8509

Electro-mechanical domestic appliances, with self-contained electric motor

3%

3%

8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

3%

3%

8511

Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines

3%

3%

8512

Electrical lighting or signalling equipment (excluding articles of heading  8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

3%

3%

8513

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading  8512

3%

3%

8514

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss

3%

3%

8515

Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; Electric machines and apparatus for hot spraying of metals or cermets

3%

3%

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrio-thermic hair-dressing apparatus (for example hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; Other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading  8545

3%

3%

8517

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones

 4%

 4%

8518

Microphones and stands therefor; Loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets

2%

2%

8519

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound-recording device

4%

4%

8520

Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing  device

4%

4%

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

4%

4%

8522

Parts and accessories suitable for use solely or principally with the apparatus of headings  8519 to 8521

2%

2%

8523

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37

852301

Floppy diskettes

1%

1%

852302

others

3%

3%

8524

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37

3%

3%

8525

Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still-image video cameras and other video camera recorders; digital cameras

4%

4%

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

4%

4%

8527

Reception apparatus for radio-telephony ,radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing  apparatus or a clock

4%

4%

8528

Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors

Piece 

6%

500.00

6%

500.00

8529

Parts suitable for use solely or principally with the apparatus of headings  8525 to 8528

852901

Electric tuner for colour television

1%

1%

852902

others

3%