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CHAPTER-88

Aircraft,Spacecraft, and Parts thereof, not elsewhere specifie

 

 

 

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

88

Aircraft , spacecraft, and parts thereof

 

8801

Balloons and dirigibles;gliders,hang gliders and other non-powered aircraft

 

2%

 

1%

 

8802

Other aircraft (for example, helicoptors, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles

 

2%

 

1%

 

8803

Parts of goods of heading 8801 or 8802

 

2%

 

1%

 

8804

Parachutes  (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto

 

2%

 

1%

 

8805

Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles

 

2%

 

1%

 

 

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