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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body
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%
8807
Parts of goods of heading 8801, 8802 or 8806
1%