| 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 90 - 92 ) - Section XVIII-Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical Instruments and apparatus; clocks and watches; musical instruments; part and accessories thereof
|
|
| 90 |
Chapter 90: Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
|
| 9021 |
Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect |
|
| 902140 |
Hearing aids, excluding parts and accessories:
|
01-Sep-2008 |
1.80% |
|
|
5.60% |
|
Fixed |
|
|
| 01-Apr-2007 |
|
2.00% |
|
Fixed |
6.30% |
|
|
|
| 15-Jul-2006 |
Fixed |
|
2.00% |
5.30% |
|
|
|
|
| 05-May-2005 |
Fixed |
|
2.00% |
5.00% |
|
|
|
|
| 902190 |
Other:
|
01-Sep-2008 |
|
5.60% |
Fixed |
1.80% |
|
|
|
|
| 01-Apr-2007 |
2.00% |
|
6.30% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
5.30% |
2.00% |
|
|
|
|
| 05-May-2005 |
|
Fixed |
5.00% |
|
2.00% |
|
|
|
| 90214010 |
Hearing aids, excluding parts and accessories: Frequency modulated hearing aid system used for heari |
15-Nov-2016 |
|
u |
1.50% |
Fixed |
|
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
|
|
Fixed |
1.90% |
u |
|
|
| 01-Sep-2008 |
1.80% |
|
u |
|
5.60% |
Fixed |
|
|
| 01-Apr-2007 |
6.30% |
|
u |
|
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
2.00% |
|
Fixed |
5.30% |
|
u |
|
|
| 05-May-2005 |
2.00% |
Fixed |
5.00% |
|
|
u |
|
|
| 90215000 |
Hearing aids, excluding parts and accessories: Pacemakers for stimulating heart muscles, excluding p |
15-Nov-2016 |
1.50% |
Fixed |
1.50% |
|
|
u |
|
|
| 23-Nov-2015 |
u |
1.90% |
Fixed |
|
|
1.90% |
|
|
| 01-Sep-2008 |
|
1.80% |
|
u |
5.60% |
Fixed |
|
|
| 01-Apr-2007 |
2.00% |
|
6.30% |
|
Fixed |
u |
|
|
| 15-Jul-2006 |
u |
Fixed |
2.00% |
|
|
5.30% |
|
|
| 05-May-2005 |
5.00% |
Fixed |
2.00% |
|
|
u |
|
|
| 90219010 |
Other: Parts and accessories of hearing aids |
15-Nov-2016 |
|
1.50% |
kg |
1.50% |
Fixed |
|
|
|
| 23-Nov-2015 |
1.90% |
Fixed |
1.90% |
|
kg |
|
|
|
| 01-Sep-2008 |
|
Kg |
|
Fixed |
1.80% |
5.60% |
|
|
| 01-Apr-2007 |
|
Kg |
Fixed |
2.00% |
6.30% |
|
|
|
| 15-Jul-2006 |
Fixed |
|
2.00% |
|
Kg |
5.30% |
|
|
| 05-May-2005 |
Kg |
5.00% |
Fixed |
2.00% |
|
|
|
|
| 90211000 |
Orthopaedic or fracture appliances |
15-Nov-2016 |
|
1.50% |
Fixed |
1.50% |
|
|
|
|
| 23-Nov-2015 |
|
|
1.90% |
|
1.90% |
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
|
|
u |
5.60% |
|
|
| 01-Apr-2007 |
Fixed |
2.00% |
6.30% |
|
|
u |
|
|
| 15-Jul-2006 |
Fixed |
2.00% |
5.30% |
|
u |
|
|
|
| 05-May-2005 |
|
2.00% |
|
Fixed |
u |
5.00% |
|
|
| 90212100 |
Artificial teeth and dental fittings: Artificial teeth |
15-Nov-2016 |
1.50% |
Fixed |
|
|
1.50% |
u |
|
|
| 23-Nov-2015 |
u |
|
1.90% |
Fixed |
1.90% |
|
|
|
| 01-Sep-2008 |
|
u |
Fixed |
|
5.60% |
1.80% |
|
|
| 01-Apr-2007 |
|
2.00% |
|
Fixed |
6.30% |
u |
|
|
| 15-Jul-2006 |
|
|
Fixed |
2.00% |
u |
5.30% |
|
|
| 05-May-2005 |
u |
|
5.00% |
2.00% |
Fixed |
|
|
|
| 90212900 |
Artificial teeth and dental fittings: Other |
15-Nov-2016 |
1.50% |
|
|
1.50% |
u |
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
|
|
1.90% |
u |
1.90% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.80% |
|
u |
5.60% |
|
|
| 01-Apr-2007 |
u |
6.30% |
|
Fixed |
2.00% |
|
|
|
| 15-Jul-2006 |
2.00% |
|
5.30% |
u |
Fixed |
|
|
|
| 05-May-2005 |
|
5.00% |
u |
|
2.00% |
Fixed |
|
|
| 90214090 |
Hearing aids, excluding parts and accessories: Other |
15-Nov-2016 |
u |
1.50% |
Fixed |
|
1.50% |
|
|
|
| 23-Nov-2015 |
u |
1.90% |
|
Fixed |
1.90% |
|
|
|
| 01-Sep-2008 |
|
u |
Fixed |
|
5.60% |
1.80% |
|
|
| 01-Apr-2007 |
Fixed |
6.30% |
|
|
2.00% |
u |
|
|
| 15-Jul-2006 |
Fixed |
|
2.00% |
|
u |
5.30% |
|
|
| 05-May-2005 |
|
|
2.00% |
u |
Fixed |
5.00% |
|
|
| 90213100 |
Other artificial parts of the body : Artificial joints |
15-Nov-2016 |
Fixed |
u |
|
1.50% |
|
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
|
1.90% |
|
u |
Fixed |
|
|
| 01-Sep-2008 |
|
u |
1.80% |
Fixed |
5.60% |
|
|
|
| 01-Apr-2007 |
Fixed |
|
6.30% |
|
2.00% |
u |
|
|
| 15-Jul-2006 |
|
|
2.00% |
u |
5.30% |
Fixed |
|
|
| 05-May-2005 |
2.00% |
5.00% |
|
u |
Fixed |
|
|
|
| 90213900 |
Other artificial parts of the body : Other |
15-Nov-2016 |
1.50% |
|
|
Fixed |
1.50% |
u |
|
|
| 23-Nov-2015 |
u |
Fixed |
|
|
1.90% |
1.90% |
|
|
| 01-Sep-2008 |
u |
|
5.60% |
Fixed |
1.80% |
|
|
|
| 01-Apr-2007 |
|
Fixed |
u |
2.00% |
|
6.30% |
|
|
| 15-Jul-2006 |
5.30% |
u |
|
Fixed |
|
2.00% |
|
|
| 05-May-2005 |
5.00% |
u |
Fixed |
|
|
2.00% |
|
|
| 90219090 |
Other |
15-Nov-2016 |
|
|
1.50% |
kg |
Fixed |
1.50% |
|
|
| 23-Nov-2015 |
|
1.90% |
kg |
1.90% |
Fixed |
|
|
|
| 01-Sep-2008 |
Kg |
|
5.60% |
Fixed |
|
1.80% |
|
|
| 01-Apr-2007 |
6.30% |
|
2.00% |
Kg |
|
Fixed |
|
|
| 15-Jul-2006 |
5.30% |
Fixed |
2.00% |
|
|
Kg |
|
|
| 05-May-2005 |
Kg |
|
Fixed |
2.00% |
|
5.00% |
|
|