| Login |
| |
|
|
|
| |
| Search Exporters |
| |
| |
|
| Schemes |
| |
|
|
| |
|
Drawback
Rates for Sports Goods & Toys
|
|
Drawback
Rates 2011-12 |
|
Notification No 68/2011 custom (N.T) dated 22nd September 2011 the drawback rates on Sports
Goods & Toys are given below: These rates are effective from 1st October, 2011 |
|
|
A |
B |
|
Tariff item |
Description of Goods |
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 |
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 |
Cricket bats made of plastic |
piece |
5.5% |
15 |
1% |
2.7 |
950302 |
Plastic rounder bat |
piece |
5.5% |
15 |
1% |
2.7 |
950303 |
Cricket sets made of plastic consisting of two bats, two balls, two bases and six stumps in a nylon carrying bag |
piece |
5.5% |
80 |
1% |
14.5 |
950304 |
Soft Stuffed Toys made of Pile Fabric |
Kg |
5% |
25 |
5% |
25 |
950305 |
PVC inflatable Toys |
Kg |
5.5% |
20 |
5.5% |
20 |
950399 |
Other |
Kg |
4.2% |
20 |
1% |
4.8 |
9504 |
Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment |
|
|
|
|
|
9504 01 |
Carrom Board, with or without coins and strikers |
piece |
7% |
80 |
1% |
11.4 |
9504 02 |
Playing cards |
. |
1% |
|
1% |
|
950403 |
Others |
|
1% |
|
1% |
|
9505 |
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes |
|
2.2% |
|
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 |
10% |
10.3 |
1% |
1 |
950602 |
Articles and equipment for table-tennis namely table tennis tables |
piece |
9.5% |
529 |
1% |
55.7 |
950603 |
Articles and equipment for table-tennis namely table tennis net sets |
piece |
6% |
15.8 |
1% |
2.6 |
950604 |
Tennis, badminton or similar rackets, whether or not strung: |
piece |
5% |
15.8 |
1% |
3.2 |
950605 |
Lawn-tennis balls |
piece |
17% |
5.3 |
1% |
0.3 |
950606 |
Inflatable balls made of leather |
piece |
5.2% |
7.7 |
4% |
5.9 |
950607 |
Inflatable synthetic balls made of PVC/rubber |
piece |
12.2% |
25 |
4% |
8.2 |
950608 |
Inflatable balls made of Polyurethane |
piece |
13.3% |
61 |
4% |
18.3 |
950609 |
Rubber bladders |
piece |
9.6% |
3.5 |
1% |
0.4 |
950610 |
Basket ball unit Junior shot/EASI shot |
Unit |
5% |
106 |
1% |
21.2 |
950611 |
Basket ball unit smart shot/little shot |
Unit |
6% |
70.5 |
1% |
11.8 |
950612 |
Unit basket ball ring |
Unit |
6% |
22 |
1% |
3.7 |
950613 |
Basket ball ring with one spring / two springs / three springs |
Unit |
6% |
70.5 |
1% |
11.8 |
950614 |
Easy play/easy store netball unit |
Unit |
3.2% |
66 |
1% |
20.6 |
950615 |
Unit netball goal ring |
Unit |
3.2% |
17.6 |
1% |
5.5 |
950616 |
Unit netball ring detachable and fixing |
Unit |
3.2% |
12.3 |
1% |
3.8 |
950617 |
Netball goal post with ring |
Unit |
5% |
61.8 |
1% |
12.4 |
950618 |
Tchouk ball frame |
piece |
6% |
110 |
1% |
18.3 |
950619 |
Ball cage of steel |
Unit |
6% |
176 |
1% |
29.3 |
950620 |
Cricket balls, hockey balls and other balls |
piece |
6% |
8.8 |
1% |
1.5 |
950621 |
Cricket, Hockey, Boxing, Football and other Sports Gloves. |
Pair. |
7.6% |
44 |
4% |
30.4 |
950622 |
Cricket bats |
piece |
9.6% |
360 |
4% |
150 |
950623 |
Deleted |
|
|
|
|
|
950624 |
Deleted |
|
|
|
|
|
950625 |
Deleted |
|
|
|
|
|
950626 |
Hockey sticks |
piece |
6% |
12.7 |
1% |
2.1 |
950627 |
Leg Guards |
pair. |
9.6% |
53.5 |
1% |
5.6 |
950628 |
Abdominal/elbow guard |
piece |
9.6% |
2.7 |
1% |
0.3 |
950629 |
Shoulder/Shin Guard |
piece |
9.6% |
10.7 |
1% |
1.1 |
950630 |
Other sports protective equipment not elsewhere specified |
piece |
9.6% |
24.9 |
1% |
2.6 |
95069960 |
Sports net |
KG |
13.4% |
51 |
3% |
11.4 |
95069961 |
General physical and exercise equipment including track and field equipment |
KG |
5% |
15 |
1% |
3 |
95069962 |
Croquet set |
|
7.6% |
|
1% |
|
95069963 |
Rounder’s bat’ Wooden |
piece |
9.6% |
38.7 |
1% |
4 |
95069964 |
Indoor felt football/soccer balls having felt football material |
KG |
4% |
20 |
4% |
20 |
95069999 |
Others |
|
3% |
|
1% |
|
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 |
|
2.2% |
|
1% |
|
9508 |
Roundabouts, swings, shooting galleries and other fairground amusements; traveling circuses, traveling menageries and traveling theatres |
|
2.2% |
|
1% |
|
|
List
of Products not covered under Chapter 95, But which may be
relevant to the Sports Goods Industry |
|
|
A |
B |
|
Tariff item |
Description of Goods |
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 |
7.6% |
11.4 |
3% |
4.5 |
3923299001 |
Polypropylene plain bags (without liner) |
Kg |
8.1% |
11.3 |
3% |
4.2 |
3923299002 |
Polypropylene woven Fabrics/Leno Bags |
Kg |
7.6% |
10.6 |
3% |
4.2 |
40070090 |
Heat Resistant Latex Rubber Thread |
Kg |
8.2% |
20 |
4% |
9.8 |
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 |
7.9% |
243 |
3% |
92.4 |
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 |
5.4% |
166 |
3% |
92.4 |
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 |
8.8% |
136 |
3% |
46.4 |
420205 |
Hand-bags, whether or not with shoulder strap, including those without handle, with outer surface of plastic and /or textile materials |
Per piece |
7.9% |
91 |
3% |
34.6 |
420206 |
Hand-bags, whether or not with shoulder strap, including those without handle, not covered by tariff items 420204 and 420205 |
Per piece |
5.4% |
62 |
3% |
34.6 |
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 |
7.9% |
43 |
3% |
16.3 |
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 |
6.8% |
31 |
3% |
13.6 |
420211 |
Other articles, with outer surface of plastic sheeting |
Per piece |
5.4% |
25 |
3% |
13.6 |
420303 |
Gloves, specially designed for use in sports namely Golf Gloves made of leather |
Per piece |
9% |
20 |
3% |
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 |
9% |
16 |
3% |
5.3 |
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 and 630503 |
KG |
5.7% |
14 |
3% |
7.4 |
630502 |
Flexible Intermediate Bulk Containers (FIBC) |
KG |
9.3% |
15.3 |
3% |
4.9 |
6306 |
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods |
KG |
5.7% |
14 |
1% |
2.5 |
6402 |
Other footwear with outer soles and uppers of rubber or plastics |
|
|
|
|
|
640201 |
Synthetic footwear |
pair |
8% |
99 |
5.5% |
68 |
640202 |
Others |
|
1% |
|
1% |
|
640305 |
Leather shoes for adults, other than boots and half boots |
Pair |
9.2% |
165 |
3% |
53.8 |
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 |
3.5% |
10 |
3% |
8.6 |
640404 |
Others |
|
1% |
|
1% |
|
6405 |
Other footwear |
|
|
|
|
|
650601 |
Bicycle Helmet made of Polystyrene |
Per Piece. |
5.8% |
5.8% |
3% |
3 |
650602 |
Safety Helmet (made out of fibre glass reinforced plastics) weight 1425 gms +/- 20 gms. |
Per piece |
5.8% |
11.6% |
5% |
10 |
650603 |
Cricket Helmets |
Per piece |
5.8% |
20 |
1% |
3.5 |
|
|
|
|