| HS Code |
Item Description |
w.e.f. |
Unit |
Drawback when Cenvat facility has not been availed |
Drawback when Cenvat facility has been availed |
All Industry Drawback Rate |
Notes |
| Drawback Rate |
Drawback cap per unit in Rs |
Drawback Rate |
Drawback cap per unit in Rs |
(Chapter 1 - 5 ) - Section I-Live Animals; Animal Products
|
|
| 03 |
Chapter 3: Fish and Crustaceans, Molluscs and other Aquatic Invertebrates |
|
| 0304 |
Fish Fillets And Other Fish Meat (whether Or Not Minced), Fresh, Chilled Or Frozen - Fresh Or Chilled Fillets Of Tilapias (oreochromis Spp.), Catfish (pangasius Spp., Silurus Spp., Clarias Spp., Ictalurs Spp.), Carp (cyprinus Carpio, Carassius Carassius, |
|
| 030401 |
In chilled or frozen form
|
15-Nov-2016 |
Kg |
Fixed |
2.1 |
0.40% |
14 |
2.70% |
|
|
| 23-Nov-2015 |
13 |
0.40% |
2 |
Kg |
2.60% |
Fixed |
|
|
| 030499 |
Others
|
15-Nov-2016 |
|
|
1% |
Fixed |
|
0.15% |
|
|
| 23-Nov-2015 |
1% |
|
|
|
0.15% |
Fixed |
|
|
| 030420 |
Frozen fillets: |
01-Sep-2008 |
1.00% |
|
|
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
|
1.00% |
Fixed |
|
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
|
Fixed |
|
|
|
| 05-May-2005 |
1.00% |
Fixed |
|
|
|
|
|
|
| 030429 |
Other |
21-Sep-2013 |
Fixed |
2.30% |
10.2 |
3.30% |
kg. |
14.6 |
|
|
| 10-Oct-2012 |
Fixed |
kg. |
1.30% |
3.50% |
|
|
|
|
| 22-Sep-2011 |
|
Fixed |
kg. |
|
4.00% |
4.00% |
|
|
| 01-Sep-2008 |
|
|
1.00% |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
|
|
1.00% |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
|
Fixed |
|
|
|
| 05-May-2005 |
|
1.00% |
|
|
|
Fixed |
|
|
| 03042910 |
Hilsa |
21-Sep-2013 |
10.2 |
kg. |
Fixed |
14.6 |
3.30% |
2.30% |
|
|
| 10-Oct-2012 |
|
Fixed |
3.50% |
|
1.30% |
kg. |
|
|
| 22-Sep-2011 |
Fixed |
|
|
4.00% |
4.00% |
kg. |
|
|
| 01-Sep-2008 |
Fixed |
kg. |
1.00% |
1.00% |
|
|
|
|
| 18-Jul-2007 |
Kg |
Fixed |
1.00% |
|
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
kg. |
|
Fixed |
|
|
| 05-May-2005 |
kg. |
Fixed |
|
1.00% |
|
|
|
|
| 03042920 |
Shark |
21-Sep-2013 |
Fixed |
14.6 |
10.2 |
2.30% |
Kg |
3.30% |
|
|
| 10-Oct-2012 |
1.30% |
|
|
3.50% |
Kg |
Fixed |
|
|
| 22-Sep-2011 |
|
Fixed |
Kg |
|
4.00% |
4.00% |
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
|
1.00% |
kg. |
|
|
| 18-Jul-2007 |
Kg |
|
|
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
kg. |
1.00% |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
kg. |
Fixed |
|
|
|
|
| 03042930 |
Seer |
21-Sep-2013 |
14.6 |
kg. |
Fixed |
10.2 |
3.30% |
2.30% |
|
|
| 10-Oct-2012 |
kg. |
Fixed |
|
1.30% |
|
3.50% |
|
|
| 22-Sep-2011 |
kg. |
4.00% |
|
Fixed |
|
4.00% |
|
|
| 01-Sep-2008 |
|
1.00% |
|
1.00% |
kg. |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 15-Jul-2006 |
|
1.00% |
|
1.00% |
kg. |
Fixed |
|
|
| 05-May-2005 |
|
1.00% |
|
|
Fixed |
kg. |
|
|
| 03042940 |
Tuna |
21-Sep-2013 |
3.30% |
kg. |
10.2 |
Fixed |
2.30% |
14.6 |
|
|
| 10-Oct-2012 |
3.50% |
|
|
1.30% |
Fixed |
kg. |
|
|
| 22-Sep-2011 |
4.00% |
Fixed |
4.00% |
|
kg. |
|
|
|
| 01-Sep-2008 |
kg. |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
|
| 15-Jul-2006 |
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
|
|
kg. |
Fixed |
|
1.00% |
|
|
| 03042950 |
Cuttlefish |
21-Sep-2013 |
2.30% |
Fixed |
3.30% |
10.2 |
kg. |
14.6 |
|
|
| 10-Oct-2012 |
kg. |
|
1.30% |
Fixed |
3.50% |
|
|
|
| 22-Sep-2011 |
|
4.00% |
4.00% |
kg. |
|
Fixed |
|
|
| 01-Sep-2008 |
|
kg. |
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
Kg |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
1.00% |
|
kg. |
|
|
| 05-May-2005 |
|
|
1.00% |
Fixed |
kg. |
|
|
|
| 03042990 |
Other |
21-Sep-2013 |
14.6 |
2.30% |
Kg |
10.2 |
3.30% |
Fixed |
|
|
| 10-Oct-2012 |
Kg |
3.50% |
Fixed |
|
|
1.30% |
|
|
| 22-Sep-2011 |
4.00% |
|
Kg |
|
4.00% |
Fixed |
|
|
| 01-Sep-2008 |
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
Fixed |
|
1.00% |
|
1.00% |
Kg |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
Fixed |
kg. |
|
|
| 05-May-2005 |
|
kg. |
Fixed |
|
|
1.00% |
|
|
| 03049000 |
Other |
01-Sep-2008 |
1.00% |
kg. |
1.00% |
Fixed |
|
|
|
|
| 18-Jul-2007 |
|
|
1.00% |
Kg |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
kg. |
Fixed |
|
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
Fixed |
|
1.00% |
kg. |
|
|
| 03049100 |
Swordfish (Xiphias gladius) |
21-Sep-2013 |
0.30% |
1.00% |
|
kg. |
|
Fixed |
|
|
| 10-Oct-2012 |
0.30% |
Fixed |
1.00% |
|
|
kg. |
|
|
| 22-Sep-2011 |
Fixed |
kg. |
|
2.00% |
2.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
|
Fixed |
kg. |
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
Fixed |
|
Kg |
|
|
| 15-Jul-2006 |
1.00% |
|
kg. |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
|
kg. |
|
|
| 03049200 |
Toothfish (Dissostichus spp.) |
21-Sep-2013 |
|
Fixed |
kg. |
|
1.00% |
0.30% |
|
|
| 10-Oct-2012 |
|
0.30% |
kg. |
|
Fixed |
1.00% |
|
|
| 22-Sep-2011 |
|
|
2.00% |
2.00% |
kg. |
Fixed |
|
|
| 01-Sep-2008 |
|
1.00% |
kg. |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
|
Kg |
|
|
|
| 15-Jul-2006 |
|
kg. |
1.00% |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
1.00% |
kg. |
Fixed |
|
|
|
|
|
| 03049900 |
Other |
21-Sep-2013 |
|
|
0.30% |
kg. |
1.00% |
Fixed |
|
|
| 10-Oct-2012 |
|
|
1.00% |
kg. |
Fixed |
0.30% |
|
|
| 22-Sep-2011 |
Fixed |
kg. |
|
2.00% |
2.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
|
|
1.00% |
kg. |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
1.00% |
kg. |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
|
|
Fixed |
kg. |
|
1.00% |
|
|
| 03042010 |
Hilsa |
01-Sep-2008 |
|
|
kg. |
Fixed |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
|
1.00% |
Fixed |
kg. |
1.00% |
|
|
|
| 05-May-2005 |
|
1.00% |
|
kg. |
Fixed |
|
|
|
| 03042020 |
Shark |
01-Sep-2008 |
Fixed |
|
|
1.00% |
kg. |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
|
1.00% |
Kg |
|
|
| 15-Jul-2006 |
|
1.00% |
1.00% |
kg. |
Fixed |
|
|
|
| 05-May-2005 |
|
1.00% |
kg. |
|
Fixed |
|
|
|
| 03042030 |
Seer |
01-Sep-2008 |
|
|
Fixed |
kg. |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
1.00% |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
kg. |
|
|
|
| 05-May-2005 |
|
kg. |
Fixed |
|
1.00% |
|
|
|
| 03042040 |
Tuna |
01-Sep-2008 |
kg. |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
|
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
|
kg. |
1.00% |
|
|
| 05-May-2005 |
|
|
|
1.00% |
kg. |
Fixed |
|
|
| 03042050 |
Cuttlefish |
01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
kg. |
|
|
|
| 18-Jul-2007 |
|
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
1.00% |
|
1.00% |
kg. |
|
|
| 05-May-2005 |
Fixed |
kg. |
|
1.00% |
|
|
|
|
| 03042090 |
Other |
01-Sep-2008 |
|
1.00% |
kg. |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
|
1.00% |
|
Kg |
1.00% |
|
|
| 15-Jul-2006 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
Fixed |
|
1.00% |
|
|
kg. |
|
|
| 03042100 |
Swordfish (Xiphias gladius) |
21-Sep-2013 |
Kg |
14.6 |
2.30% |
Fixed |
3.30% |
10.2 |
|
|
| 10-Oct-2012 |
|
Kg |
1.30% |
Fixed |
3.50% |
|
|
|
| 22-Sep-2011 |
|
4.00% |
4.00% |
Kg |
|
Fixed |
|
|
| 01-Sep-2008 |
|
kg. |
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
|
1.00% |
|
Kg |
|
|
| 15-Jul-2006 |
1.00% |
|
kg. |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
|
|
kg. |
|
1.00% |
Fixed |
|
|
| 03042200 |
Toothfish (Dissostichus spp.) |
21-Sep-2013 |
3.30% |
Fixed |
14.6 |
2.30% |
kg. |
10.2 |
|
|
| 10-Oct-2012 |
1.30% |
|
|
kg. |
3.50% |
Fixed |
|
|
| 22-Sep-2011 |
Fixed |
4.00% |
4.00% |
kg. |
|
|
|
|
| 01-Sep-2008 |
|
kg. |
Fixed |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
Kg |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
kg. |
1.00% |
1.00% |
|
|
|
|
| 05-May-2005 |
|
kg. |
Fixed |
|
|
1.00% |
|
|
| 03041000 |
Fresh or chilled |
01-Sep-2008 |
1.00% |
|
|
kg. |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
|
Fixed |
1.00% |
|
Kg |
1.00% |
|
|
| 15-Jul-2006 |
kg. |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
|
|
kg. |
Fixed |
|
1.00% |
|
|
| 03041100 |
Swordfish (Xiphias gladius) |
21-Sep-2013 |
kg. |
1.00% |
Fixed |
|
0.30% |
|
|
|
| 10-Oct-2012 |
1.00% |
kg. |
Fixed |
0.30% |
|
|
|
|
| 22-Sep-2011 |
|
Fixed |
kg. |
2.00% |
|
2.00% |
|
|
| 01-Sep-2008 |
|
1.00% |
kg. |
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
Kg |
|
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
Fixed |
|
kg. |
|
|
| 05-May-2005 |
Fixed |
|
|
|
1.00% |
kg. |
|
|
| 03041200 |
Toothfish (Dissostichus spp.) |
21-Sep-2013 |
|
kg. |
Fixed |
0.30% |
|
1.00% |
|
|
| 10-Oct-2012 |
1.00% |
|
Fixed |
kg. |
0.30% |
|
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
kg. |
|
Fixed |
|
|
| 01-Sep-2008 |
|
1.00% |
kg. |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
|
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
kg. |
Fixed |
|
1.00% |
|
|
|
| 05-May-2005 |
|
|
Fixed |
kg. |
|
1.00% |
|
|
| 03041900 |
Other |
21-Sep-2013 |
0.30% |
|
kg. |
|
1.00% |
Fixed |
|
|
| 10-Oct-2012 |
|
1.00% |
kg. |
|
0.30% |
Fixed |
|
|
| 22-Sep-2011 |
kg. |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
kg. |
Fixed |
|
|
|
| 18-Jul-2007 |
|
1.00% |
Fixed |
|
1.00% |
Kg |
|
|
| 15-Jul-2006 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
kg. |
Fixed |
|
1.00% |
|
|
|
|