| 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 |
|
| 9027 |
Instruments And Apparatus For Physical Or Chemical Analysis (for Example, Polarimeters, Refractometers, Spectrometers, Gas Or Smoke Analysis Apparatus); Instruments And Apparatus For Measuring Or Checking Viscosity, Porosity, Expansion, Surface Tension Or |
|
| 902730 |
Spectrometers, spectrophotometers and spectrographs using optical radiations (uv, visible, ir):
|
01-Sep-2008 |
|
|
1.80% |
|
5.60% |
Fixed |
|
|
| 01-Apr-2007 |
|
6.30% |
|
|
2.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
|
|
2.00% |
5.30% |
|
|
| 05-May-2005 |
|
5.00% |
Fixed |
|
2.00% |
|
|
|
| 902750 |
Other instruments and apparatus using optical radiations (uv, visible, ir):
|
01-Sep-2008 |
Fixed |
|
5.60% |
|
1.80% |
|
|
|
| 01-Apr-2007 |
|
|
Fixed |
|
6.30% |
2.00% |
|
|
| 15-Jul-2006 |
|
|
5.30% |
Fixed |
2.00% |
|
|
|
| 05-May-2005 |
|
5.00% |
Fixed |
|
|
2.00% |
|
|
| 902790 |
Microtomes; parts and accessories : |
01-Sep-2008 |
|
|
Fixed |
|
1.80% |
5.60% |
|
|
| 01-Apr-2007 |
6.30% |
|
Fixed |
|
|
2.00% |
|
|
| 15-Jul-2006 |
|
|
Fixed |
|
2.00% |
5.30% |
|
|
| 05-May-2005 |
5.00% |
|
|
Fixed |
|
2.00% |
|
|
| 902780 |
Other instruments and apparatus: |
01-Sep-2008 |
1.80% |
5.60% |
|
|
Fixed |
|
|
|
| 01-Apr-2007 |
|
|
|
Fixed |
2.00% |
6.30% |
|
|
| 15-Jul-2006 |
|
|
2.00% |
|
Fixed |
5.30% |
|
|
| 05-May-2005 |
Fixed |
2.00% |
|
5.00% |
|
|
|
|
| 90278020 |
Other instruments and apparatus: Calorimeters |
15-Nov-2016 |
Fixed |
1.00% |
|
1.00% |
u |
|
|
|
| 23-Nov-2015 |
Fixed |
|
1.00% |
|
u |
1.00% |
|
|
| 01-Sep-2008 |
|
5.60% |
1.80% |
u |
Fixed |
|
|
|
| 01-Apr-2007 |
|
u |
Fixed |
|
2.00% |
6.30% |
|
|
| 15-Jul-2006 |
|
Fixed |
5.30% |
|
2.00% |
u |
|
|
| 05-May-2005 |
|
5.00% |
|
u |
2.00% |
Fixed |
|
|
| 90278030 |
Other instruments and apparatus: Instruments and apparatus for measuring the surface or interfociai |
15-Nov-2016 |
|
Fixed |
|
1.00% |
1.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
1.00% |
|
|
|
|
|
| 01-Sep-2008 |
Fixed |
1.80% |
5.60% |
|
u |
|
|
|
| 01-Apr-2007 |
|
|
u |
2.00% |
Fixed |
6.30% |
|
|
| 15-Jul-2006 |
u |
5.30% |
|
2.00% |
Fixed |
|
|
|
| 05-May-2005 |
5.00% |
|
|
u |
Fixed |
2.00% |
|
|
| 90273010 |
Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR): Spec |
15-Nov-2016 |
|
Fixed |
1.00% |
1.00% |
|
u |
|
|
| 23-Nov-2015 |
|
|
u |
1.00% |
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
1.80% |
|
Fixed |
5.60% |
u |
|
|
|
| 01-Apr-2007 |
u |
|
6.30% |
Fixed |
|
2.00% |
|
|
| 15-Jul-2006 |
|
u |
2.00% |
Fixed |
5.30% |
|
|
|
| 05-May-2005 |
|
5.00% |
u |
|
2.00% |
Fixed |
|
|
| 90275030 |
Other instruments and apparatus using optical radiations (UV, visible, IR): Polarimeters |
15-Nov-2016 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
|
u |
1.00% |
1.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
Fixed |
5.60% |
u |
|
1.80% |
|
|
|
| 01-Apr-2007 |
|
u |
2.00% |
Fixed |
6.30% |
|
|
|
| 15-Jul-2006 |
5.30% |
|
u |
|
Fixed |
2.00% |
|
|
| 05-May-2005 |
|
u |
2.00% |
Fixed |
5.00% |
|
|
|
| 90274000 |
Exposure meters |
01-Sep-2008 |
|
|
Fixed |
u |
1.80% |
5.60% |
|
|
| 01-Apr-2007 |
2.00% |
|
6.30% |
u |
|
Fixed |
|
|
| 15-Jul-2006 |
2.00% |
Fixed |
|
5.30% |
|
u |
|
|
| 05-May-2005 |
5.00% |
u |
|
Fixed |
2.00% |
|
|
|
| 90278040 |
Other instruments and apparatus: Nuclear magnetic resonance instruments |
15-Nov-2016 |
|
1.00% |
|
Fixed |
u |
1.00% |
|
|
| 23-Nov-2015 |
|
Fixed |
1.00% |
|
1.00% |
u |
|
|
| 01-Sep-2008 |
|
Fixed |
5.60% |
u |
|
1.80% |
|
|
| 01-Apr-2007 |
|
2.00% |
|
u |
6.30% |
Fixed |
|
|
| 15-Jul-2006 |
2.00% |
5.30% |
|
u |
Fixed |
|
|
|
| 05-May-2005 |
u |
Fixed |
5.00% |
|
|
2.00% |
|
|
| 90271000 |
Gas or smoke analysis apparatus |
15-Nov-2016 |
1.00% |
|
u |
1.00% |
|
Fixed |
|
|
| 23-Nov-2015 |
1.00% |
|
1.00% |
Fixed |
|
u |
|
|
| 01-Sep-2008 |
u |
Fixed |
|
5.60% |
|
1.80% |
|
|
| 01-Apr-2007 |
6.30% |
|
u |
|
2.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
u |
|
5.30% |
2.00% |
Fixed |
|
|
| 05-May-2005 |
5.00% |
u |
Fixed |
|
2.00% |
|
|
|
| 90279090 |
Microtomes; parts and accessories : Other |
15-Nov-2016 |
1.00% |
|
1.00% |
kg. |
|
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
1.00% |
|
|
kg. |
|
|
| 01-Sep-2008 |
1.80% |
5.60% |
Kg |
Fixed |
|
|
|
|
| 01-Apr-2007 |
|
Fixed |
2.00% |
Kg |
6.30% |
|
|
|
| 15-Jul-2006 |
Kg |
Fixed |
2.00% |
5.30% |
|
|
|
|
| 05-May-2005 |
5.00% |
|
|
Kg |
Fixed |
2.00% |
|
|
| 90279020 |
Microtomes; parts and accessories : Printed circuit assemblies for the goods of sub-heading 9027 80 |
15-Nov-2016 |
Fixed |
1.00% |
1.00% |
|
|
|
|
|
| 23-Nov-2015 |
1.00% |
|
|
|
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
Fixed |
Kg |
1.80% |
5.60% |
|
|
|
|
| 01-Apr-2007 |
|
2.00% |
|
Kg |
6.30% |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
|
2.00% |
Kg |
5.30% |
|
|
|
| 05-May-2005 |
2.00% |
|
Kg |
|
5.00% |
Fixed |
|
|
| 90279010 |
Microtomes; parts and accessories : Microtomes, including parts and accessories thereof |
15-Nov-2016 |
|
1.00% |
|
Fixed |
1.00% |
|
|
|
| 23-Nov-2015 |
|
1.00% |
1.00% |
|
Fixed |
|
|
|
| 01-Sep-2008 |
5.60% |
|
Kg |
Fixed |
|
1.80% |
|
|
| 01-Apr-2007 |
|
6.30% |
2.00% |
Fixed |
|
Kg |
|
|
| 15-Jul-2006 |
Kg |
|
5.30% |
2.00% |
|
Fixed |
|
|
| 05-May-2005 |
Fixed |
Kg |
2.00% |
5.00% |
|
|
|
|
| 90275020 |
Other instruments and apparatus using optical radiations (UV, visible, IR): Refractometers |
15-Nov-2016 |
|
u |
Fixed |
|
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
1.00% |
|
|
u |
|
|
| 01-Sep-2008 |
1.80% |
|
Fixed |
5.60% |
u |
|
|
|
| 01-Apr-2007 |
Fixed |
|
6.30% |
2.00% |
|
u |
|
|
| 15-Jul-2006 |
Fixed |
|
u |
2.00% |
5.30% |
|
|
|
| 05-May-2005 |
2.00% |
u |
5.00% |
|
Fixed |
|
|
|
| 90278010 |
Other instruments and apparatus: Viscometers |
15-Nov-2016 |
Fixed |
1.00% |
1.00% |
|
u |
|
|
|
| 23-Nov-2015 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 01-Sep-2008 |
|
|
Fixed |
u |
1.80% |
5.60% |
|
|
| 01-Apr-2007 |
Fixed |
|
|
2.00% |
u |
6.30% |
|
|
| 15-Jul-2006 |
|
u |
2.00% |
|
Fixed |
5.30% |
|
|
| 05-May-2005 |
5.00% |
|
|
u |
2.00% |
Fixed |
|
|
| 90272000 |
Chromatographs and electrophoresis instruments |
15-Nov-2016 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
1.00% |
|
u |
|
Fixed |
|
|
| 01-Sep-2008 |
5.60% |
|
u |
|
Fixed |
1.80% |
|
|
| 01-Apr-2007 |
2.00% |
Fixed |
6.30% |
|
|
u |
|
|
| 15-Jul-2006 |
u |
Fixed |
|
|
5.30% |
2.00% |
|
|
| 05-May-2005 |
2.00% |
5.00% |
|
|
Fixed |
u |
|
|
| 90275010 |
Other instruments and apparatus using optical radiations (UV, visible, IR): Photometers |
15-Nov-2016 |
u |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
u |
|
Fixed |
1.00% |
|
|
|
| 01-Sep-2008 |
u |
|
Fixed |
1.80% |
5.60% |
|
|
|
| 01-Apr-2007 |
Fixed |
2.00% |
|
|
6.30% |
u |
|
|
| 15-Jul-2006 |
5.30% |
|
u |
|
Fixed |
2.00% |
|
|
| 05-May-2005 |
u |
|
Fixed |
5.00% |
|
2.00% |
|
|
| 90278090 |
Other instruments and apparatus: Other |
15-Nov-2016 |
u |
|
1.00% |
1.00% |
Fixed |
|
|
|
| 23-Nov-2015 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 01-Sep-2008 |
|
1.80% |
|
5.60% |
u |
Fixed |
|
|
| 01-Apr-2007 |
|
|
2.00% |
u |
Fixed |
6.30% |
|
|
| 15-Jul-2006 |
u |
Fixed |
|
2.00% |
|
5.30% |
|
|
| 05-May-2005 |
5.00% |
2.00% |
|
|
u |
Fixed |
|
|
| 90273020 |
Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR): Spec |
15-Nov-2016 |
u |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
Fixed |
|
1.00% |
|
u |
|
|
| 01-Sep-2008 |
1.80% |
5.60% |
|
u |
Fixed |
|
|
|
| 01-Apr-2007 |
2.00% |
u |
Fixed |
6.30% |
|
|
|
|
| 15-Jul-2006 |
|
|
2.00% |
u |
5.30% |
Fixed |
|
|
| 05-May-2005 |
2.00% |
|
5.00% |
Fixed |
u |
|
|
|
| 90273090 |
Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR): Othe |
15-Nov-2016 |
1.00% |
u |
1.00% |
|
Fixed |
|
|
|
| 23-Nov-2015 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 01-Sep-2008 |
|
1.80% |
5.60% |
|
u |
Fixed |
|
|
| 01-Apr-2007 |
u |
6.30% |
Fixed |
|
|
2.00% |
|
|
| 15-Jul-2006 |
5.30% |
2.00% |
|
u |
Fixed |
|
|
|
| 05-May-2005 |
5.00% |
u |
|
Fixed |
|
2.00% |
|
|
| 90275090 |
Other instruments and apparatus using optical radiations (UV, visible, IR): Other |
15-Nov-2016 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
1.00% |
|
u |
|
Fixed |
|
|
| 01-Sep-2008 |
|
u |
Fixed |
|
1.80% |
5.60% |
|
|
| 01-Apr-2007 |
u |
|
2.00% |
Fixed |
|
6.30% |
|
|
| 15-Jul-2006 |
|
2.00% |
|
u |
5.30% |
Fixed |
|
|
| 05-May-2005 |
5.00% |
Fixed |
2.00% |
|
u |
|
|
|