[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, dated the 13th August, 2016
Notification No. - 110/ 2016 - CUSTOMS (N.T.)
G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75
of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central
Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the
Finance Act, 1994 (32 of 1994), read with rules 3 and 4 of the Customs, Central
Excise Duties and Service Tax Drawback Rules, 1995, the Central Government,
hereby makes the following further amendments in the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No.110/2015-Customs
(N.T.), dated the 16
th
November, 2015, published vide number G.S.R. 861 (E), dated
the 16
th
November, 2015, namely:-
2. In the said notification, in the Notes and conditions, in paragraph (10), after
clause (b), the following proviso shall be inserted, namely:-
“Provided that where exports are made against Special Advance
Authorisation issued under paragraph 4.04A of the Foreign Trade Policy
2015-20 in discharge of export obligations in terms of Notification No.
45/2016-Customs dated 13
th
August, 2016, the rates of drawback
specified in the said Schedule shall apply as if in the said Schedule-
(i) the heading A and heading B are heading C and heading D,
respectively; and
(ii) the entries in columns (4), (5), (6) and (7) against the Tariff
items in the said Schedule below all Chapters, except Chapter 61
and 62, are NIL, and those in Chapters 61 and 62 are as
specified in the Table annexed hereto;”.
3. In the said notification, after the Schedule, the following Table shall be
inserted, namely:-
“TABLE
C D
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)
CHAPTER – 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
6101
Men's or boys' overcoats,
carcoats, capes, cloaks, anoraks
(including ski-jackets), wind-
cheaters, wind-jackets and
similar articles, knitted or
crocheted, other than those of
heading 6103
610101 Of Cotton Piece 3.5% 65.5 0.8% 15.0
610102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
610103 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
610104
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
610105 Of Wool Piece 3.4% 126.0 0.8% 29.6
610106
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 106.4 0.8% 25.0
610199 Of Others Piece 3.4% 63.5 0.8% 14.9
6102
Women's or girls' overcoats,
car-coats, capes, cloaks, anoraks
(including ski-jackets), wind-
cheaters, wind-jackets and
similar articles, knitted or
crocheted, other than those of
heading 6104
610201 Of Cotton Piece 3.5% 65.5 0.8% 15.0
610202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
610203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
610204
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
610205 Of Wool Piece 3.4% 126.0 0.8% 29.6
C D
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)
610206
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 106.4 0.8% 25.0
610299 Of Others Piece 3.4% 63.5 0.8% 14.9
6103
Men's or boys' suits, ensembles,
jackets, blazers, trousers, bib
and brace overalls, breeches and
shorts (other than swim wear),
knitted or crocheted
610301
Suits (combination comprising
of at least one trouser and one
jacket)
61030101 Of Cotton Piece 3.5% 112.0 0.8% 25.6
61030102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 126.4 1% 28.7
61030103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3
61030104
Of Silk (other than containing Noil
silk)
Piece 4.4% 230.0 1% 52.3
61030105 Of Wool Piece 3.4% 187.6 0.8% 44.1
61030106
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 168.0 0.8% 39.5
61030199 Of Others Piece 3.4% 107.9 0.8% 25.4
610302 Jackets, blazers
61030201 Of Cotton Piece 3.5% 65.5 0.8% 15.0
61030202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
61030203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
61030204
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
61030205 Of Wool Piece 3.4% 126.0 0.8% 29.6
61030206
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 106.4 0.8% 25.0
C D
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)
61030207
Of Cotton containing 1% or more
by weight of
spandex/lycra/elastane
Piece 3.5% 69.2 0.8% 15.8
61030299 Of Others Piece 3.4% 63.5 0.8% 14.9
610303 Trousers, full pants
61030301 Of Cotton Piece 3.8% 50.4 0.8% 10.6
61030302
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 55.1 1% 12.5
61030303 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9
61030304
Of Silk (other than containing Noil
silk)
Piece 4.4% 90.3 1% 20.5
61030305 Of Wool Piece 3.7% 67.0 0.9% 16.3
61030306
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 70.7 0.9% 16.3
61030307
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.8% 53.2 0.8% 11.2
61030399 Of Others Piece 3.7% 48.3 0.8% 10.5
610304
Others (including capri/three-
fourth pants and ensembles)
61030401 Of Cotton Piece 3.2% 26.8 0.7% 5.9
61030402
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 34.9 1% 8.1
61030403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3
61030404
Of Silk (other than containing Noil
silk)
Piece 4.3% 64.2 1% 14.9
61030405 Of Wool Piece 3.2% 31.6 0.7% 6.9
61030406
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 31.6 0.7% 6.9
61030407
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.2% 28.0 0.7% 6.1
61030499 Of Others Piece 3.2% 26.3 0.7% 5.7
C D
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)
6104
Women's or girls' suits,
ensembles, jackets, blazers,
dresses, skirts, divided skirts,
trousers, bib and brace overalls,
breeches and shorts (other than
swim wear), knitted or
crocheted
610401
Suits (combination comprising
of at least one trouser and one
jacket)
61040101 Of Cotton Piece 3.5% 112.0 0.8% 25.6
61040102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 126.4 1% 28.7
61040103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3
61040104
Of Silk (other than containing Noil
silk)
Piece 4.4% 230.0 1% 52.3
61040105 Of Wool Piece 3.4% 187.6 0.8% 44.1
61040106
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 168.0 0.8% 39.5
61040199 Of Others Piece 3.4% 107.9 0.8% 25.4
610402 Jackets, blazers
61040201 Of Cotton Piece 3.5% 65.5 0.8% 15.0
61040202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
61040203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
61040204
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
61040205 Of Wool Piece 3.4% 126.0 0.8% 29.6
61040206
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 106.4 0.8% 25.0
61040207
Of Cotton containing 1% or more
by weight of
spandex/lycra/elastane
Piece 3.5% 69.2 0.8% 15.8
C D
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)
61040299 Of Others Piece 3.4% 63.5 0.8% 14.9
610403
Dresses, skirts, divided skirts,
trousers, full pants
61040301 Of Cotton Piece 3.1% 44 0.7% 9.9
61040302
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 55.1 1% 12.5
61040303 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9
61040304
Of Silk (other than containing Noil
silk)
Piece 4.4% 90.3 1% 20.5
61040305 Of Wool Piece 3.7% 67.0 0.9% 16.3
61040306
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 70.7 0.9% 16.3
61040307
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.8% 53.2 0.8% 11.2
61040399 Of Others Piece 3.7% 48.3 0.8% 10.5
610404
Others (including capri/three-
fourth pants and ensembles)
61040401 Of Cotton Piece 3.2% 26.8 0.7% 5.9
61040402
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 34.9 1% 8.1
61040403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3
61040404
Of Silk (other than containing Noil
silk)
Piece 4.3% 64.2 1% 14.9
61040405 Of Wool Piece 3.2% 31.6 0.7% 6.9
61040406
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 31.6 0.7% 6.9
61040407
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.2% 28.0 0.7% 6.1
61040499 Of Others Piece 3.2% 26.3 0.7% 5.7
6105 Men's or boys' shirts, knitted or
C D
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)
crocheted
610501 Of Cotton Piece 3.3% 36.5 0.8% 8.8
610502
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 41.6 1.1% 9.7
610503 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3
610504
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
610505 Of Wool Piece 3.3% 32.6 0.8% 7.9
610506
Of Blend containing Wool and
Man Made Fibre
Piece 3.3% 32.6 0.8% 7.9
610507
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.3% 34.7 0.8% 8.4
610599 Of Others Piece 3.3% 35.1 0.8% 8.5
6106
Women's or girls' blouses, shirts
and shirt-blouses, knitted or
crocheted
610601 Of Cotton Piece 3.9% 43.1 0.9% 9.9
610602
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 41.6 1.1% 9.7
610603 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3
610604
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
610605 Of Wool Piece 3.9% 38.5 0.9% 8.9
610606
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 38.5 0.9% 8.9
610607
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.9% 41.0 0.9% 9.5
610699 Of Others Piece 3.9% 41.5 0.9% 9.6
6107
Men's or boys' underpants,
briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and
C D
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)
similar articles, knitted or
crocheted
610701
Nightshirts, pyjamas, bath robes
and dressing gowns and similar
articles
61070101 Of Cotton Piece 3.3% 27.4 0.8% 6.6
61070102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 38.1 1.1% 8.9
61070103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4
61070104
Of Silk (other than containing Noil
silk)
Piece 4.7% 52.6 1.1% 12.3
61070105 Of Wool Piece 3.3% 32.6 0.8% 7.9
61070106
Of Blend containing Wool and
Man Made Fibre
Piece 3.3% 32.6 0.8% 7.9
61070107
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.3% 28.3 0.8% 6.9
61070199 Of Others Piece 3.3% 27.1 0.8% 6.6
610702
Briefs, underpants and similar
articles
61070201 Of Cotton Piece 3.2% 9.4 0.7% 2.1
61070202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 10.8 1% 2.5
61070203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4
61070204
Of Silk (other than containing Noil
silk)
Piece 4.3% 34.5 1% 8.0
61070205 Of Wool Piece 3.2% 9.0 0.7% 2.0
61070206
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 9.0 0.7% 2.0
61070207
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.2% 9.5 0.7% 2.1
C D
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)
61070299 Of Others Piece 3.2 9.0 0.7 2.0
6108
Women's or girls' slips,
petticoats, briefs, panties, night
dresses, pyjamas, negligees,
bathrobes, dressing gowns and
similar articles, knitted or
crocheted
610801
Night dresses (including
nightshirts), pyjamas, negligees
bathrobes and dressing gowns
and similar articles
61080101 Of Cotton Piece 3.3% 27.4 0.8% 6.6
61080102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 38.1 1.1% 8.9
61080103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4
61080104
Of Silk (other than containing Noil
silk)
Piece 4.7% 52.6 1.1% 12.3
61080105 Of Wool Piece 3.3% 32.6 0.8% 7.9
61080106
Of Blend containing Wool and
Man Made Fibre
Piece 3.3% 32.6 0.8% 7.9
61080107
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.3% 28.3 0.8% 6.9
61080199 Of Others Piece 3.3% 27.1 0.8% 6.6
610802
Slips, petticoats, briefs, panties
and similar articles
61080201 Of Cotton Piece 3.2% 9.4 0.7% 2.1
61080202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 10.8 1% 2.5
61080203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4
61080204
Of Silk (other than containing Noil
silk)
Piece 4.3% 34.5 1% 8.0
61080205 Of Wool Piece 3.2% 9.0 0.7% 2.0
C D
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)
61080206
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 9.0 0.7% 2.0
61080207
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.2% 9.5 0.7% 2.1
61080299 Of Others Piece 3.2% 9.0 0.7% 2.0
6109
T-shirts, singlets and other vests,
knitted or crocheted
610901 Of Cotton Piece 3.5% 31 0.8% 7.1
610902
Of Blend containing Cotton and
Man Made Fibre
Piece 4.2% 36 1% 8.6
610903 Of Man Made Fibres Piece 4.7% 37 1.1% 8.7
610904
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
610905 Of Wool Piece 3.5% 24.8 0.8% 5.7
610906
Of Blend containing Wool and
Man Made Fibre
Piece 3.5% 24.8 0.8% 5.7
610907
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.6% 31 0.8% 6.9
610999 Of Others Piece 3.5% 21.6 0.8% 4.9
6110
Jerseys, pullovers, cardigans,
waistcoats an similar articles,
knitted or crocheted
611001 Of Cotton Piece 3.5% 55.4 0.8% 12.7
611002
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 55.1 1% 12.5
611003 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9
611004
Of Silk (other than containing Noil
silk)
Piece 4.4% 90.3 1% 20.5
611005 Of Wool Piece 3.4% 61.6 0.8% 14.5
611006
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 61.6 0.8% 14.5
C D
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)
611007
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.5% 58.2 0.8% 13.3
611099 Of Others Piece 3.4% 44.4 0.8% 10.5
6111
Babies' garments and clothing
accessories, knitted or crocheted
611101 Of Cotton Piece 3.7% 23 0.9% 5.6
611102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 24.9 1.1% 5.8
611103 Of Man Made Fibres Piece 4.7% 26.9 1.1% 6.3
611104
Of Silk (other than containing Noil
silk)
Piece 4.7% 37.7 1.1% 8.8
611105 Of Wool Piece 3.7% 24.4 0.9% 5.9
611106
Of Blend containing Wool and
Man Made Fibre
Piece 3.7% 24.4 0.9% 5.9
611107
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.7% 24.0 0.9% 5.8
611199 Of Others Piece 3.7% 22.8 0.9% 5.5
6112
Track suits, ski suits and
swimwear, knitted or crocheted
611201 Of Cotton Piece 3.5% 29.0 0.8% 6.6
611202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.2% 34.0 1% 8.1
611203 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4
611204
Of Silk (other than containing Noil
silk)
Piece 4.7% 52.6 1.1% 12.3
611205 Of Wool Piece 3.5% 34.6 0.8% 7.9
611206
Of Blend containing Wool and
Man Made Fibre
Piece 3.5% 34.6 0.8% 7.9
611207
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.6% 30.9 0.8% 6.9
C D
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)
611299 Of Others Piece 3.5% 28.7 0.8% 6.6
6113
Garments, made up of knitted or
crocheted fabrics of heading
5903, 5906 or 5907
611301 Of Cotton Piece 3.2% 20.6 0.7% 4.5
611302
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 26.0 1% 6.0
611303 Of Man Made Fibres Piece 4.3% 26.4 1% 6.1
611304
Of Silk (other than containing Noil
silk)
Piece 4.3% 34.5 1% 8.0
611305 Of Wool Piece 3.2% 22.7 0.7% 5.0
611306
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 22.7 0.7% 5.0
611399 Of Others Piece 3.2% 19.7 0.7% 4.3
6114
Other garments, knitted or
crocheted
611401
Women's or girls' blouses, shirts
and shirt-blouses, knitted or
crocheted with tightening at the
bottom
61140101 Of Cotton Piece 3.9% 43.1 0.9% 9.9
61140102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 41.6 1.1% 9.7
61140103 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3
61140104
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
61140105 Of Wool Piece 3.9% 38.5 0.9% 8.9
61140106
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 38.5 0.9% 8.9
61140107
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.9% 41.0 0.9% 9.5
61140199 Of Others Piece 3.9% 41.5 0.9% 9.6
C D
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)
611402 Women's or girls' tops/cami
61140201 Of Cotton Piece 3.5% 38.7 0.8% 8.8
61140202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.2% 37.1 1% 8.8
61140203 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3
61140204
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
61140205 Of Wool Piece 3.5% 34.6 0.8% 7.9
61140206
Of Blend containing Wool and
Man Made Fibre
Piece 3.5% 34.6 0.8% 7.9
61140207
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Piece 3.6% 37.8 0.8% 8.4
61140299 Of Others Piece 3.5% 37.2 0.8% 8.5
611403
Other jackets not covered under
heading 6103 or 6104
61140301 Of Cotton Piece 3.5% 65.5 0.8% 15.0
61140302
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
61140303 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
61140304
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
61140305 Of Wool Piece 3.4% 126.0 0.8% 29.6
61140306
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 106.4 0.8% 25.0
61140399 Of Others Piece 3.4% 63.5 0.8% 14.9
611404 Others
61140401 Of Cotton Piece 3.1% 20.0 0.7% 4.5
61140402
Of Blend containing Cotton and
Man Made Fibre
Piece 4.2% 25.4 1% 6.0
61140403 Of Man Made Fibres Piece 4.2% 25.8 1% 6.1
C D
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)
61140404
Of Silk (other than containing Noil
silk)
Piece 4.2% 33.7 1% 8.0
61140405 Of Wool Piece 3.1% 22.0 0.7% 5.0
61140406
Of Blend containing Wool and
Man Made Fibre
Piece 3.1% 22.0 0.7% 5.0
61140407 Protective industrial wear Piece 3.1% 51.8 0.7% 11.7
61140499 Of Others Piece 3.1% 19.1 0.7% 4.3
6115
Panty hose, tights, stockings,
socks and other hosiery,
including graduated compre-
ssion hosiery (for example,
stockings for varicose veins) and
footwear without applied soles,
knitted or crocheted
611501 Of Cotton Kg 3.2% 82.5 0.7% 18.1
611502
Of Blend containing Cotton and
Man Made Fibre
Kg 4.3% 101.4 1% 23.6
611503 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7
611504
Of Silk (other than containing Noil
silk)
Kg 4.3% 409.4 1% 95.2
611505 Of Wool Kg 3.2% 94.9 0.7% 20.8
611506
Of Blend containing Wool and
Man Made Fibre
Kg 3.2% 94.9 0.7% 20.8
611507
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Kg 3.2% 89.6 0.7% 19.6
611599 Of Others Kg 3.2% 77.7 0.7% 17.0
6116
Gloves, mittens and mitts,
knitted or crocheted
611601 Of Cotton Kg 3.2% 82.5 0.7% 18.1
611602
Of Blend containing Cotton and
Man Made Fibre
Kg 4.3% 101.4 1% 23.6
611603 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7
C D
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)
611604
Of Silk (other than containing Noil
silk)
Kg 4.3% 409.4 1% 95.2
611605 Of Wool Kg 3.2% 94.9 0.7% 20.8
611606
Of Blend containing Wool and
Man Made Fibre
Kg 3.2% 94.9 0.7% 20.8
611607
Gloves, specially designed for use
in sports namely Golf Gloves
made of textile materials
Piece 4.3% 14.9 1% 3.5
611699 Of Others Kg 3.2% 77.7 0.7% 17.0
6117
Other made up clothing
accessories, knitted or
crocheted; knitted or crocheted
parts of garments or of clothing
accessories
611701
Shawls, scarves, mufflers, stoles,
mantillas and veils
61170101 Of Cotton Piece 3.9% 24.4 0.9% 5.6
61170102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 24.9 1.1% 5.8
61170103 Of Man Made Fibres Piece 4.7% 25.5 1.1% 6.0
61170104
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
61170105 Of Wool Piece 3.9% 24.4 0.9% 5.6
61170106
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 24.4 0.9% 5.6
61170199 Of Others Piece 3.9% 24.0 0.9% 5.5
611702 Others
C D
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)
61170201 Of Cotton Kg 3.1% 79.9 0.7% 18.1
61170202
Of Blend containing Cotton and
Man Made Fibre
Kg 4.2% 99.0 1% 23.6
61170203 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7
61170204
Of Silk (other than containing Noil
silk)
Kg 4.2% 399.8 1% 95.2
61170205 Of Wool Kg 3.1% 91.9 0.7% 20.8
61170206
Of Blend containing Wool and
Man Made Fibre
Kg 3.1% 91.9 0.7% 20.8
61170299 Of Others Kg 3.1% 75.2 0.7%
17.0
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
6201
Men's or boys' overcoats, car-
coats, cloaks, anoraks (including
ski-jackets), wind-cheaters, wind
jackets and similar articles other
than those of heading 6203
620101 Of Cotton Piece 3.5% 65.5 0.8% 15.0
620102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
620103 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
620104
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
620105 Of Wool Piece 3.4% 126.0 0.8% 29.6
C D
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)
620106
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 106.4 0.8% 25.0
620199 Of Others Piece 3.4% 63.5 0.8% 14.9
6202
Women's or girls' overcoats,
car-coats, capes, cloaks, anoraks
(including ski-jackets), wind-
cheaters, wind-jackets and
similar articles, other than those
of heading 6204
620201 Of Cotton Piece 3.5% 65.5 0.8% 15.0
620202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
620203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
620204
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
620205 Of Wool Piece 3.4% 126.0 0.8% 29.6
620206
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 106.4 0.8% 25.0
620299 Of Others Piece 3.4% 63.5 0.8% 14.9
6203
Men's or boys' suits, ensembles,
jackets, blazers, trousers, bib
and brace overalls, breeches and
shorts (other than swimwear)
620301
Suits (combination comprising
of at least one trouser and one
jacket)
62030101 Of Cotton Piece 3.5% 112.0 0.8% 25.6
62030102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 126.4 1% 28.7
62030103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3
62030104
Of Silk (other than containing Noil
silk)
Piece 4.4% 230.0 1% 52.3
62030105 Of Wool Piece 3.4% 187.6 0.8% 44.1
C D
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)
62030106
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 168.0 0.8% 39.5
62030199 Of Others Piece 3.4% 107.9 0.8% 25.4
620302 Jackets, blazers
62030201 Of Cotton Piece 3.5% 72 0.8% 16.5
62030202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
62030203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
62030204
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
62030205 Of Wool Piece 3.4% 160 0.8% 37.6
62030206
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 148 0.8% 34.8
62030207
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.5% 69.2 0.8% 15.8
62030299 Of Others Piece 3.4% 63.5 0.8% 14.9
620303 Trousers, full pants
62030301 Of Cotton Piece 3.8% 49 0.8% 10.3
62030302
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 55.1 1% 12.5
62030303 Of Man Made Fibres Piece 4.4% 61 1% 13.9
62030304
Of Silk (other than containing Noil
silk)
Piece 4.4% 90.3 1% 20.5
62030305 Of Wool Piece 3.7% 113 0.9% 27.5
62030306
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 98 0.9% 22.6
62030307
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.8% 53.2 0.8% 11.2
62030399 Of Others Piece 3.7% 48.3 0.8% 10.5
C D
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)
620304
Others (including capri/three-
fourth pants and ensembles)
62030401 Of Cotton Piece 3.2% 26.8 0.7% 5.9
62030402
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 34.9 1% 8.1
62030403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3
62030404
Of Silk (other than containing Noil
silk)
Piece 4.3% 64.2 1% 14.9
62030405 Of Wool Piece 3.2% 31.6 0.7% 6.9
62030406
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 31.6 0.7% 6.9
62030407
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.2% 28.0 0.7% 6.1
62030499 Of Others Piece 3.2% 26.3 0.7% 5.7
6204
Women's or girls' suits,
ensembles, jackets, blazers,
dresses, skirts, divided skirts,
trousers, bib and brace overalls,
breeches and shorts (other than
swimwear)
620401
Suits (combination comprising
of at least one trouser and one
jacket)
62040101 Of Cotton Piece 3.5% 112.0 0.8% 25.6
62040102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 126.4 1% 28.7
62040103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3
62040104
Of Silk (other than containing Noil
silk)
Piece 4.4% 230.0 1% 52.3
62040105 Of Wool Piece 3.4% 187.6 0.8% 44.1
62040106
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 168.0 0.8% 39.5
62040199 Of Others Piece 3.4% 107.9 0.8% 25.4
C D
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)
620402 Jackets, blazers
62040201 Of Cotton Piece 3.5% 89 0.8% 20.3
62040202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
62040203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
62040204
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
62040205 Of Wool Piece 3.4% 126.0 0.8% 29.6
62040206
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 106.4 0.8% 25.0
62040207
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.5% 69.2 0.8% 15.8
62040299 Of Others Piece 3.4% 63.5 0.8% 14.9
620403
Dresses, skirts, divided skirts,
trousers, full pants
62040301 Of Cotton Piece 3.1% 41.1 0.7% 9.3
62040302
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 55.1 1% 12.5
62040303 Of Man Made Fibres Piece 4.4% 55 1% 12.5
62040304
Of Silk (other than containing Noil
silk)
Piece 4.4% 90.3 1% 20.5
62040305 Of Wool Piece 3.7% 67.0 0.9% 16.3
62040306
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 70.7 0.9% 16.3
62040307
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.8% 53.2 0.8% 11.2
62040399 Of Others Piece 3.7% 48.3 0.8% 10.5
620404
Others (including capri/three-
fourth pants and ensembles)
62040401 Of Cotton Piece 3.2% 39 0.7% 8.5
C D
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)
62040402
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 34.9 1% 8.1
62040403 Of Man Made Fibres Piece 4.3% 35 1% 8.1
62040404
Of Silk (other than containing Noil
silk)
Piece 4.3% 64.2 1% 14.9
62040405 Of Wool Piece 3.2% 31.6 0.7% 6.9
62040406
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 31.6 0.7% 6.9
62040407
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.2% 28.0 0.7% 6.1
62040499 Of Others Piece 3.2% 26.3 0.7% 5.7
6205 Men's or boys' shirts
620501 Of Cotton Piece 3.3% 40 0.8% 9.7
620502
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 41.6 1.1% 9.7
620503 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3
620504
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
620505 Of Wool Piece 3.3% 32.6 0.8% 7.9
620506
Of Blend containing Wool and
Man Made Fibre
Piece 3.3% 32.6 0.8% 7.9
620507
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.3% 34.7 0.8% 8.4
620599 Of Others Piece 3.3% 35.1 0.8% 8.5
6206
Women's or girls' blouses, shirts
and shirt-blouses
620601 Of Cotton Piece 3.9% 42 0.9% 9.7
620602
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 41.6 1.1% 9.7
620603 Of Man Made Fibres Piece 4.7% 44 1.1% 10.3
C D
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)
620604
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
620605 Of Wool Piece 3.9% 38.5 0.9% 8.9
620606
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 38.5 0.9% 8.9
620607
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.9% 41.0 0.9% 9.5
620699 Of Others Piece 3.9% 41.5 0.9% 9.6
6207
Men's or boys' singlets and other
vests, underpants, briefs,
nightshirts, pyjamas, bath-robes,
dressing gowns and similar
articles
620701
Dressing gowns, bathrobes,
pyjamas, nightshirts and similar
articles
62070101 Of Cotton Piece 3.3% 27.4 0.8% 6.6
62070102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 38.1 1.1% 8.9
62070103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4
62070104
Of Silk (other than containing Noil
silk)
Piece 4.7% 52.6 1.1% 12.3
62070105 Of Wool Piece 3.3% 32.6 0.8% 7.9
62070106
Of Blend containing Wool and
Man Made Fibre
Piece 3.3% 32.6 0.8% 7.9
62070107
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.3% 28.3 0.8% 6.9
62070199 Of Others Piece 3.3% 27.1 0.8% 6.6
620702
Singlets and other vests,
underpants, briefs and similar
articles
62070201 Of Cotton Piece 3.2% 9.4 0.7% 2.1
C D
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)
62070202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 10.8 1% 2.5
62070203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4
62070204
Of Silk (other than containing Noil
silk)
Piece 4.3% 34.5 1% 8.0
62070205 Of Wool Piece 3.2% 9.0 0.7% 2.0
62070206
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 9.0 0.7% 2.0
62070207
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.2% 9.5 0.7% 2.1
62070299 Of Others Piece 3.2% 9.0 0.7% 2.0
6208
Women's or girls' singlets and
other vests, slips, petticoats,
briefs, panties, nightdresses,
pyjamas, negliges, bathrobes,
dressing gowns and similar
articles
620801
Dressing gowns, bathrobes,
pyjamas, negliges, nightdresses
(including nightshirts) and
similar articles
62080101 Of Cotton Piece 3.3% 27.4 0.8% 6.6
62080102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 38.1 1.1% 8.9
62080103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4
62080104
Of Silk (other than containing Noil
silk)
Piece 4.7% 52.6 1.1% 12.3
62080105 Of Wool Piece 3.3% 32.6 0.8% 7.9
62080106
Of Blend containing Wool and
Man Made Fibre
Piece 3.3% 32.6 0.8% 7.9
62080107
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.3% 28.3 0.8% 6.9
C D
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)
62080199 Of Others Piece 3.3% 27.1 0.8% 6.6
620802
Singlets and other vests, slips,
petticoats, briefs, panties and
similar articles
62080201 Of Cotton Piece 3.2% 9.4 0.7% 2.1
62080202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 10.8 1% 2.5
62080203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4
62080204
Of Silk (other than containing Noil
silk)
Piece 4.3% 34.5 1% 8.0
62080205 Of Wool Piece 3.2% 9.0 0.7% 2.0
62080206
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 9.0 0.7% 2.0
62080207
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.2% 9.5 0.7% 2.1
62080299 Of Others Piece 3.2% 9.0 0.7% 2.0
6209
Babies' garments and clothing
accessories
620901 Of Cotton Piece 3.7% 23.2 0.9% 5.6
620902
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 24.9 1.1% 5.8
620903 Of Man Made Fibres Piece 4.7% 26.9 1.1% 6.3
620904
Of Silk (other than containing Noil
silk)
Piece 4.7% 37.7 1.1% 8.8
620905 Of Wool Piece 3.7% 24.4 0.9% 5.9
620906
Of Blend containing Wool and
Man Made Fibre
Piece 3.7% 24.4 0.9% 5.9
620907
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.7% 24.0 0.9% 5.8
620999 Of Others Piece 3.7% 22.8 0.9% 5.5
C D
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)
6210
Garments, made up of fabrics of
heading 5602, 5603, 5903, 5906
or 5907
621001 Of Cotton Piece 3.2% 20.6 0.7% 4.5
621002
Of Blend containing Cotton and
Man Made Fibre
Piece 4.3% 26.0 1% 6.0
621003 Of Man Made Fibres Piece 4.3% 26.4 1% 6.1
621004
Of Silk (other than containing Noil
silk)
Piece 4.3% 34.5 1% 8.0
621005 Of Wool Piece 3.2% 22.7 0.7% 5.0
621006
Of Blend containing Wool and
Man Made Fibre
Piece 3.2% 22.7 0.7% 5.0
621099 Of Others Piece 3.2% 19.7 0.7% 4.3
6211
Track suits, ski suits and
swimwear; other garments
621101
Women's or girls' blouses, shirts
and shirt-blouses, with
tightening at the bottom
62110101 Of Cotton Piece 3.9% 43.1 0.9% 9.9
62110102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 41.6 1.1% 9.7
62110103 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3
62110104
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
62110105 Of Wool Piece 3.9% 38.5 0.9% 8.9
62110106
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 38.5 0.9% 8.9
62110107
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.9% 41.0 0.9% 9.5
62110199 Of Others Piece 3.9% 41.5 0.9% 9.6
621102 Women's or girls' tops/cami
62110201 Of Cotton Piece 3.5% 38.7 0.8% 8.8
C D
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)
62110202
Of Blend containing Cotton and
Man Made Fibre
Piece 4.2% 37.1 1% 8.8
62110203 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3
62110204
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
62110205 Of Wool Piece 3.5% 34.6 0.8% 7.9
62110206
Of Blend containing Wool and
Man Made Fibre
Piece 3.5% 34.6 0.8% 7.9
62110207
Of Cotton containing 1% or more
by weight of spandex/
lycra/elastane
Piece 3.6% 37.8 0.8% 8.4
62110299 Of Others Piece 3.5% 37.2 0.8% 8.5
621103
Other jackets not covered under
heading 6203 or 6204
62110301 Of Cotton Piece 3.5% 65.5 0.8% 15.0
62110302
Of Blend containing Cotton and
Man Made Fibre
Piece 4.4% 71.3 1% 16.2
62110303 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4
62110304
Of Silk (other than containing Noil
silk)
Piece 4.4% 139.6 1% 31.7
62110305 Of Wool Piece 3.4% 126.0 0.8% 29.6
62110306
Of Blend containing Wool and
Man Made Fibre
Piece 3.4% 106.4 0.8% 25.0
62110399 Of Others Piece 3.4% 63.5 0.8% 14.9
621104 Protective industrial wear
62110401
Protective industrial wear
overall/coverall made of cotton
Piece 3.3% 85.3 0.8% 20.7
62110402
Other protective industrial wear
made of cotton
Piece 3.3% 55.2 0.8% 13.4
62110403
Protective industrial wear
overall/coverall made of Aramid
fibre
Piece 4.7% 217.5 1.1% 50.9
C D
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)
62110404
Other protective industrial wear
made of Aramid fibre
Piece 4.7% 152.3 1.1% 35.6
62110405
Protective industrial wear
overall/coverall made of
Modacrylic fibre
Piece 4.7% 208.7 1.1% 48.8
62110406
Other protective industrial wear
made of Modacrylic fibre
Piece 4.7% 139.1 1.1% 32.6
62110499 Other protective industrial wear Piece 3.3% 55.2 0.8% 13.4
621105 Others
62110501 Of Cotton Piece 3.1% 20.0 0.7% 4.5
62110502
Of Blend containing Cotton and
Man Made Fibre
Piece 4.2% 25.4 1% 6.0
62110503 Of Man Made Fibres Piece 4.2% 25.8 1% 6.1
62110504
Of Silk (other than containing Noil
silk)
Piece 4.2% 33.7 1% 8.0
62110505 Of Wool Piece 3.1% 22.0 0.7% 5.0
62110506
Of Blend containing Wool and
Man Made Fibre
Piece 3.1% 22.0 0.7% 5.0
62110599 Of Others Piece 3.1% 19.1 0.7% 4.3
6212
Brassieres, girdles, corsets,
braces, suspenders, garters and
similar articles and parts
thereof, whether or not knitted
or crocheted
621201 Of Cotton Kg 3.2% 82.5 0.7% 18.1
621202
Of Blend containing Cotton and
Man Made Fibre
Kg 4.3% 101.4 1% 23.6
621203 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7
621204
Of Silk (other than containing Noil
silk)
Kg 4.3% 409.4 1% 95.2
621205 Of Wool Kg 3.2% 94.9 0.7% 20.8
621206
Of Blend containing Wool and
Man Made Fibre
Kg 3.2% 94.9 0.7% 20.8
C D
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)
621299 Of Others Kg 3.2% 77.7 0.7% 17.0
6213 Handkerchiefs
621301 Of Cotton Kg 3.2% 82.5 0.7% 18.1
621302
Of Blend containing Cotton and
Man Made Fibre
Kg 4.3% 101.4 1% 23.6
621303 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7
621304
Of Silk (other than containing Noil
silk)
Kg 4.3% 409.4 1% 95.2
621305 Of Wool Kg 3.2% 94.9 0.7% 20.8
621306
Of Blend containing Wool and
Man Made Fibre
Kg 3.2% 94.9 0.7% 20.8
621399 Of Others Kg 3.2% 77.7 0.7% 17.0
6214
Shawls, scarves, mufflers,
mantillas, veils and the like
621401
Shawls, scarves, mufflers, stoles,
mantillas and veils
62140101 Of Cotton Piece 3.9% 24.4 0.9% 5.6
62140102
Of Blend containing Cotton and
Man Made Fibre
Piece 4.7% 24.9 1.1% 5.8
62140103 Of Man Made Fibres Piece 4.7% 25.5 1.1% 6.0
62140104
Of Silk (other than containing Noil
silk)
Piece 4.7% 70.2 1.1% 16.4
62140105 Of Wool Piece 3.9% 24.4 0.9% 5.6
62140106
Of Blend containing Wool and
Man Made Fibre
Piece 3.9% 24.4 0.9% 5.6
62140199 Of Others Piece 3.9% 24.0 0.9% 5.5
621402 Others
62140201 Of Cotton Kg 3.1% 79.9 0.7% 18.1
62140202
Of Blend containing Cotton and
Man Made Fibre
Kg 4.2% 99.0 1% 23.6
62140203 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7
C D
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)
62140204
Of Silk (other than containing Noil
silk)
Kg 4.2% 399.8 1% 95.2
62140205 Of Wool Kg 3.1% 91.9 0.7% 20.8
62140206
Of Blend containing Wool and
Man Made Fibre
Kg 3.1% 91.9 0.7% 20.8
62140299 Of Others Kg 3.1% 75.2 0.7%
17.0
6215 Ties, bow ties and cravats
621501 Of Cotton Kg 3.1% 79.9 0.7% 18.1
621502
Of Blend containing Cotton and
Man Made Fibre
Kg 4.2% 99.0 1% 23.6
621503 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7
621504
Of Silk (other than containing Noil
silk)
Kg 4.2% 399.8 1% 95.2
621505 Of Wool Kg 3.1% 91.9 0.7% 20.8
621506
Of Blend containing Wool and
Man Made Fibre
Kg 3.1% 91.9 0.7% 20.8
621599 Of Others Kg 3.1% 75.2 0.7% 17.0
6216 Gloves, mittens and mitts
621601 Of Cotton Kg 3.2% 82.5 0.7% 18.1
621602
Of Blend containing Cotton and
Man Made Fibre
Kg 4.3% 101.4 1% 23.6
621603 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7
621604
Of Silk (other than containing Noil
silk)
Kg 4.3% 409.4 1% 95.2
621605 Of Wool Kg 3.2% 94.9 0.7% 20.8
621606
Of Blend containing Wool and
Man Made Fibre
Kg 3.2% 94.9 0.7% 20.8
621607
Gloves, specially designed for use
in sports namely Golf Gloves
made of textile materials
Piece 4.3% 14.9 1% 3.5
C D
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)
621699 Of Others Kg 3.2% 77.7 0.7% 17.0
6217
Other made up clothing
accessories; parts of garments or
of clothing accessories, other
than those of heading 6212
621701 Of Cotton Kg 3.1% 79.9 0.7% 18.1
621702
Of Blend containing Cotton and
Man Made Fibre
Kg 4.2% 99.0 1% 23.6
621703 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7
621704
Of Silk (other than containing Noil
silk)
Kg 4.2% 399.8 1% 95.2
621705 Of Wool Kg 3.1% 91.9 0.7% 20.8
621706
Of Blend containing Wool and
Man Made Fibre
Kg 3.1% 91.9 0.7% 20.8
621799 Of Others Kg 3.1% 75.2 0.7% 17.0”.
4. This notification shall come into force on the 1
st
day of September, 2016.
[F. No. 605/42/2016-DBK (Pt. I)]
(Dharmvir Sharma)
Under Secretary to the Government of India
Note: The principal notification No. 110/2015-Customs (N.T.), dated the 16
th
November, 2015 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
861(E), dated the 16
th
November 2015 and was last amended vide notification No. 90/2016-Customs
(N.T.), dated the 24
th
June, 2016 vide number G.S.R. 630(E), dated the 24
th
June, 2016.
