THE CUSTOMS TARIFF ACT 1975 (Notification)
Notification No. 77/2023-CUSTOMS (N.T.), Dated 20th October, 2023

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CHAPTER - 88

AIRCRAFT , SPACECRAFT, AND PARTS THEREOF

Tariff Item	Description of goods	Unit	Drawback Rate	Drawback cap per unit in Rs.
(1)	(2)	(3)	(4)	(5)
8801	Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft		1.7%
8802	Other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles		1.7%
8803	Omitted
8804	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto		1.7%
8805	Aircraft launching gear; deck arrestor or similar gear; ground flying trainers; parts of the foregoing articles		1.7%
8806	Unmanned aircraft		1.7%
8807	Parts of goods of heading 8801, 8802 or 8806
880701	Gimbal compass for aircraft/spacecraft		7.6%
880702	Optical bench assembly for aircraft/spacecraft		10.2%
880703	Turret for MI-17 helicopter		8.3%
880799	Others		1.7%