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

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CHAPTER - 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Tariff Item Description of goods Unit Drawback Rate Drawback cap per unit in Rs.
(1) (2) (3) (4) (5)
8501 Electric motors and generators (excluding generating sets)   1.7%  
8502 Electric generating sets and rotary converters   1.7%  
8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502   1.7%  
8504 Electrical transformers, sta-tic converters (for example, rectifiers) and inductors   1.7%  
8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; Electro­magnetic couplings, clutches and brakes; electro-magnetic lifting heads   1.7%  
8506 Primary cells and primary batteries   1.7%  
8507 Electric accumulators, inclu-ding separators therefor, whether or not rectangular (including square)   1.7%  
8508 Vacuum cleaner with self- contained electric motor   1.7%  
8509 Electro-mechanical domestic appliances, withself-contained electric motor other than vacuum cleaners of Heading 8508   1.7%  
8510 Shavers, hair clippers and hair­removing appliances, with self­ contained electric motor   1.7%  
8511 Electrical ignition or starting equipment of a kind used for spark­ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines   1.7%  
8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles   1.7%  
8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accu-mulators, magnetos), other than lighting equipment of heading 8512   1.7%  
8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss   1.7%  
8515 Electric (including electri-cally heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; Electric machines and apparatus for hot spraying of metals or cermets   1.7%  
8516 Electric instantaneous or storage water   heaters and immersion heaters; electric space heating apparatus andsoil heating apparatus; electrio-thermichair­ dressing apparatus (for example hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro- thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545   1.7%  
8517 Telephone sets, smartphones and other telephonesforcellular networks or for other wireless networks: other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525,

8527 or 8528

     
851701 Cellular Mobile Phones, with or without accessories Piece 4% 350
851799 Others   1%  
8518 Microphones and stands therefor; Loudspeakers, whether or not mounted in theirenclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets   1%  
8519 Sound recording or reproducing apparatus   1%  
8520 Omitted      
8521 Video recording or reproducing apparatus, whether    or not incorporating a video tuner   1%  
8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521   1%  
8523 Discs, tapes, solid state non volatile storage devices smart cards and other media for the recording of sound or of other phenolmena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37   1%  
8524 Flat panel display modules, whether or not incorporating touch-sensitive screens   1%  
8525 Transmission apparatus for radio­broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders   1%  
8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus   1.3%  
8527 Reception apparatus forradio­broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock   1%  
8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus   1%  
8529 Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528   1%  
8530 Electrical signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)   1.7%  
8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530   1%  
8532 Electrical capacitors, fixed, variable or adjustable (pre-set)   1%  
8533 Electricalresistors (including rheostats and potentio-meters), other than heating resistors   1%  
8534 Printed circuits   1%  
8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lighting arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts      
853501 Tinned/Untinned cables lugs/ sockets/ connections/ ferules/ terminal ends, made of copper Kg 2.2% 49
853599 Others   1.7%  
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables      
853601 Of Copper Kg 2.2% 49
853602 Of Brass Kg 2.2% 39.5
853603 Of Aluminium   1.4%  
853699 Others   1.4%  
8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control   or the distribution of electricity, including  those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517   1.7%  
8538 Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537      
853801 Of Copper Kg 2.2% 49
853802 Of Brass Kg 2.2% 39.5
853803 Of Aluminium   1.4%  
853899 Others   1.4%  
8539 Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps; light-emitting diode (LED) light sources   1.7%  
8540 Thermionic,cold cathodeor photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode­ray tubes, television camera tubes)   1%  
8541 Semiconductor devices (for example, diodes, transistors, semiconductor based transducers); photosensitive semiconductor, devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (led), whether or not assembled with other light-emitting diodes (led); mounted piezo-electric crystals   1%  
8542 Electronic integrated circuits   1%  
8543 Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter   1.7%  
8544 Insulated (including enamelled or anodised) wire, cable (including co­axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors      
854401 Optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors   1%  
854499 Others   1.7%  
8545 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes   1.7%  
8546 Electrical insulators of any material   1.7%  
8547 Insulating fittingsfor electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threadedsockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material   1.7%  
8548 Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter   1.5%  
8549 Electrical and electronic waste and scrap   Nil