| |
|
|
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% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|