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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