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| Drawback Rates for Sports Goods & Toys |
| Drawback Rates 2009-10 |
| Notification No 103/2008 -custom (N.T) dated 29th August, 2008
amended vide Notification No. 175/2009-Custom (N.T) dated 27th
November 2009, the drawback rates on Sports Goods & Toys are given
below: |
| |
A |
B |
| Item Code |
Item Description |
Units |
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 |
| 9501 |
Deleted |
|
|
|
|
|
| 9502 |
Deleted |
|
|
|
|
|
| 9503 |
Tricycles, scooter, pedal cars
and similar wheeled toys,
dolls’ carriages, dolls; other
toys; reduced-size (“scale”)
models and similar
recreational models, working or not;puzzles of all kinds |
|
|
|
|
|
| 950301 |
Criket bats made of plastics |
piece |
7% |
15 |
6.5% |
14 |
| 950302 |
Plastic rounder bat |
piece |
7% |
15 |
6.5% |
14 |
| 950303 |
Cricket sets made of plastic consisting of two bats, two balls, two bases and six stumps in a nylon carrying bag |
piece |
7% |
80 |
6.5% |
74.3 |
| 950399 |
Other |
Kg |
5.4% |
31.5 |
5.4% |
31.5 |
| 9504 |
Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment |
|
|
|
|
|
| 950401 |
Carom Board, with or without coins and strikers |
Piece |
8.5% |
80 |
7.2% |
68 |
| 950402 |
Playing cards |
Kg. |
2.2% |
7.2 |
1% |
3.2 |
| 950403 |
Others |
|
1% |
|
1% |
|
| 9505 |
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes |
|
2.7% |
|
1% |
|
| 9506 |
Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table -tennis) or out-door games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools |
|
|
|
|
|
| 950601 |
Articles and equipment for table-tennis namely table tennis rackets |
piece |
11.7% |
11.7 |
11.7% |
11.7 |
| 950602 |
Articles and equipment for table-tennis namely table tennis tables |
piece |
11% |
600 |
11% |
600 |
| 950603 |
Articles and equipment for table-tennis namely table tennis nets |
piece |
7% |
18 |
7% |
18 |
| 950604 |
Tennis, badminton or similar rackets, whether or not strung: |
piece |
5.8% |
18 |
5.8% |
18 |
| 950605 |
Lawn-tennis balls |
piece |
20% |
6 |
20% |
6 |
| 950606 |
Inflatable balls made of leather |
piece |
6.3% |
9 |
6.3% |
9 |
| 950607 |
Inflatable synthetic balls made ofPVC/rubber |
piece |
15% |
25 |
15% |
25 |
| 950608 |
Inflatable balls made of Polyurethane |
piece |
15% |
70 |
15% |
70 |
| 950609 |
Rubber bladders |
piece |
11% |
4 |
11% |
4 |
| 950610 |
Basket ball unit Junior shot/EASI shot |
Unit |
6% |
120 |
6% |
120 |
| 950611 |
Basket ball unit smart shot/little shot |
Unit |
7% |
80 |
7% |
80 |
| 950612 |
Unit basket ball ring |
Unit |
7% |
25 |
7% |
25 |
| 950613 |
Basket ball ring with one spring/two springs/three springs |
Unit |
7% |
80 |
7% |
80 |
| 950614 |
Easy play/easy store netball unit |
Unit |
4% |
75 |
4% |
75 |
| 950615 |
Unit netball goal ring |
Unit |
4% |
20 |
4% |
20 |
| 950616 |
Unit netball ring detachable and fixing |
Unit |
4% |
14 |
4% |
14 |
| 950617 |
Netball goal post with ring |
Unit |
6% |
70 |
6% |
70 |
| 950618 |
Tchouk ball frame |
piece |
7% |
125 |
7% |
125 |
| 950619 |
Ball cage of steel |
Unit |
7% |
200 |
7% |
200 |
| 950620 |
Cricket balls, hockey balls and other balls |
piece |
7% |
10 |
7% |
10 |
| 950621 |
Cricket, Hockey, Boxing, Football and other Sports Gloves. |
pair. |
9% |
50 |
9% |
50 |
| 950622 |
Cricket bats |
piece |
11% |
400 |
11% |
400 |
| 950623 |
Deleted |
|
|
|
|
|
| 950624 |
Deleted |
|
|
|
|
|
| 950625 |
Deleted |
|
|
|
|
|
| 950626 |
Hockey sticks |
piece |
7.2% |
14.4 |
7.2% |
14.4% |
| 950627 |
Leg Guards |
pair. |
11% |
60 |
11% |
60 |
| 950628 |
Abdominal/elbow guard |
piece |
11% |
3 |
11% |
3 |
| 950629 |
Shoulder/Shin Guard |
piece |
11% |
12 |
11% |
12 |
| 950630 |
Other sports protective equipment not elsewhere specified |
piece |
11.7% |
29.7 |
11.7% |
29.7 |
| 95069960 |
Sports net |
KG |
12% |
60 |
2.6% |
13 |
| 95069961 |
General physical and exercise equipment including track and field equipment |
|
6.3% |
|
6.3% |
|
| 95069962 |
Croquet set |
UNIT |
9% |
|
9% |
|
| 95069963 |
Rounder’s bat, Wooden |
Piece |
11% |
44 |
11% |
44 |
| 95069999 |
Others |
|
3.6% |
|
3.6% |
|
| 9507 |
Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting requisites |
|
2.7% |
|
1% |
|
| 9508 |
Roundabouts, swings, shooting galleries and other fairground amusements; traveling circuses, traveling menageries and traveling theatres |
|
2.7% |
|
1% |
|
| List of Products not covered under Chapter 95, But which may be relevant to the Sports Goods Industry |
| |
A |
B |
| Item Code |
Item Description |
Units |
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 |
| 3923210001 |
HDPE Woven bags with LDPE liner fitted with Zips, Velcro Canvas, Snap fasteners. |
Kg |
10.1% |
7.8 |
1% |
0.8 |
| 3923299001 |
Polypropylene plain bags (without liner) |
Kg |
10.7% |
8.3 |
1% |
0.8 |
| 3923299002 |
Polypropylene woven Fabrics/Leno Bags |
Kg |
9.9% |
7.5 |
1% |
0.8 |
| 40070090 |
Heat Resistant Latex Rubber Thread |
Kg |
10.8% |
18 |
4.5% |
7.4 |
| 420202 |
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers, with outer surface of plastic or of textile materials |
Per piece |
9.0% |
300 |
1.8% |
60 |
| 420203 |
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers not covered by tariff items 420201 and 420202 |
Per piece |
6.1% |
180 |
1.4% |
40 |
| 420204 |
Hand-bags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather |
Per piece |
9.0% |
150 |
1.8% |
30 |
| 420205 |
Hand-bags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting or of textile materials including hand bags and shopping bags of cotton |
Per piece |
7.8% |
110 |
1.8% |
25 |
| 420206 |
Hand-bags, whether or not with shoulder strap, including those without handle, not covered by tariff items 420204 and 420205 |
Per piece |
6.1% |
85 |
1.4% |
20 |
| 420207 |
Articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather or of patent leather |
Per piece |
8.4% |
46 |
1.8% |
10 |
| 420208 |
Articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting or of textile materials |
Per piece |
7.8% |
36 |
1.8% |
8.3 |
| 420211 |
Other articles, with outer surface of plastic sheeting or of textile materials |
Per piece |
6.1% |
63 |
1.8% |
0.186 |
| 420303 |
Gloves, specially designed for use in sports namely Golf Gloves made of leather |
Per piece |
10.8% |
20 |
3.6% |
6.7 |
| 420304 |
Gloves, specially designed for use in sports namely Golf Gloves made of synthetic materials or made of leather in combination with synthetic materials |
Per piece |
16% |
23 |
5.5% |
8 |
| 6305 |
Sacks and bags, of a kind used for the packing of goods |
|
|
|
|
|
| 630501 |
Sacks and bags, of a kind used for the packing of goods other than those covered by tariff item 630502 |
KG |
7.2% |
14.4 |
1.5% |
3 |
| 630502 |
Flexible Intermediate Bulk Containers (FIBC) |
KG |
12.2% |
17 |
3% |
4.2 |
| 6306 |
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods |
KG |
7.2% |
14.4 |
1.5% |
3 |
| 6402 |
Other footwear with outer soles and uppers of rubber or plastics |
|
|
|
|
|
| 640201 |
Synthetic footwear |
pair |
10.5% |
110 |
2.2% |
23 |
| 640202 |
others |
|
1.0% |
|
1% |
|
| 6404 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials |
|
|
|
|
|
| 640401 |
Of rubber sole with canvas upper |
pair |
4.5% |
6.3 |
4% |
5.6 |
| 640402 |
others |
|
1% |
|
1% |
|
| 6405 |
Other footwear |
|
1% |
|
1% |
|
| 650601 |
Bicycle Helmet made of Polystyrene |
1No. |
7.6% |
3.1 |
1.2% |
0.5 |
| 650602 |
Safety Helmet (made out of fibre glass reinforced plastics) weight 1425 gms +/- 20 gms. |
1No. |
7.6% |
7.2 |
1.2% |
1.1 |
| 650603 |
Cricket Helmets |
Per piece |
7.6% |
8.5 |
1.2% |
1.3 |
| 8308 |
Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metals |
KG |
9.0% |
9 |
1% |
1 |
|
| |
| |
|
|
|