| 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 |
|
| 9030 |
Oscilloscopes, Spectrum Analysers And Other Instruments And Apparatus For Measuring Or Checking Electrical Quantities, Excluding Meters Of Heading 9028; Instruments And Apparatus For Measuring Or Detecting Alpha, Beta, Gamma, X-ray, Cosmic Or Other Ionisi |
|
| 903090 |
Parts and accessories:
|
01-Sep-2008 |
5.60% |
Fixed |
|
|
1.80% |
|
|
|
| 01-Apr-2007 |
|
6.30% |
|
|
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
Fixed |
|
|
2.00% |
5.30% |
|
|
|
| 05-May-2005 |
5.00% |
Fixed |
|
|
2.00% |
|
|
|
| 903039 |
Other:
|
01-Sep-2008 |
|
1.80% |
|
|
5.60% |
Fixed |
|
|
| 01-Apr-2007 |
6.30% |
|
2.00% |
Fixed |
|
|
|
|
| 15-Jul-2006 |
|
|
5.30% |
Fixed |
2.00% |
|
|
|
| 05-May-2005 |
|
2.00% |
|
Fixed |
|
5.00% |
|
|
| 903089 |
Other: |
01-Sep-2008 |
Fixed |
|
|
1.80% |
5.60% |
|
|
|
| 01-Apr-2007 |
6.30% |
|
Fixed |
|
|
2.00% |
|
|
| 15-Jul-2006 |
2.00% |
|
5.30% |
|
|
Fixed |
|
|
| 05-May-2005 |
2.00% |
5.00% |
|
Fixed |
|
|
|
|
| 903001 |
Electrical measuring instrument type: moving iron moving coil dynamo meter bymetallic reed type, nam |
21-Sep-2013 |
1.70% |
|
|
4.70% |
|
Fixed |
|
|
| 10-Oct-2012 |
Fixed |
5%
|
|
|
|
2%
|
|
|
| 22-Sep-2011 |
|
3.00% |
|
|
Fixed |
4.20% |
|
|
| 903002 |
Electronic Digital Multimeters |
21-Sep-2013 |
|
1.70% |
|
4.70% |
Fixed |
|
|
|
| 10-Oct-2012 |
5%
|
2%
|
|
|
|
Fixed |
|
|
| 22-Sep-2011 |
|
4.20% |
|
Fixed |
3.00% |
|
|
|
| 903003 |
Digital Clamp on Ammeter Tongtester |
21-Sep-2013 |
1.70% |
|
4.70% |
|
Fixed |
|
|
|
| 10-Oct-2012 |
|
|
|
2%
|
Fixed |
5%
|
|
|
| 22-Sep-2011 |
|
3.00% |
4.20% |
|
|
Fixed |
|
|
| 903099 |
Others |
21-Sep-2013 |
4.70% |
|
|
|
1.70% |
Fixed |
|
|
| 10-Oct-2012 |
5%
|
Fixed |
|
2%
|
|
|
|
|
| 22-Sep-2011 |
Fixed |
|
1.00% |
4.20% |
|
|
|
|
| 90303200 |
Other instruments and apparatus, for measuring or checking voltage, current, resistance or power: Mu |
15-Nov-2016 |
|
1.00% |
|
Fixed |
|
1.00% |
|
|
| 23-Nov-2015 |
|
Fixed |
1.00% |
|
1.00% |
|
|
|
| 90303310 |
Other, without a recording device: Ammeters, volt meters and watt meters |
15-Nov-2016 |
|
|
Fixed |
1.00% |
1.00% |
|
|
|
| 23-Nov-2015 |
1.00% |
|
|
|
Fixed |
1.00% |
|
|
| 90303320 |
Other, without a recording device: Spectrum resistance meters |
15-Nov-2016 |
|
1.00% |
|
Fixed |
|
1.00% |
|
|
| 23-Nov-2015 |
|
|
1.00% |
Fixed |
1.00% |
|
|
|
| 90303330 |
Other, without a recording device: Capacitance meter |
15-Nov-2016 |
Fixed |
1.00% |
1.00% |
|
|
|
|
|
| 23-Nov-2015 |
1.00% |
|
|
|
Fixed |
1.00% |
|
|
| 90303340 |
Other, without a recording device: Frequency measuring apparatus |
15-Nov-2016 |
|
1.00% |
1.00% |
|
|
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
1.00% |
|
|
|
|
|
| 90303350 |
Other, without a recording device: Megar meters |
15-Nov-2016 |
1.00% |
1.00% |
|
|
|
Fixed |
|
|
| 23-Nov-2015 |
1.00% |
|
|
1.00% |
Fixed |
|
|
|
| 90303390 |
Other, without a recording device: Other |
15-Nov-2016 |
Fixed |
|
1.00% |
|
|
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
1.00% |
|
|
|
Fixed |
|
|
| 90303900 |
Other, without a recording device: Other, with a recording device |
15-Nov-2016 |
|
1.00% |
|
Fixed |
|
1.00% |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
|
|
|
1.00% |
|
|
| 90303930 |
Capacitance meter |
15-Nov-2016 |
1.00% |
1.00% |
|
|
Fixed |
u |
|
|
| 23-Nov-2015 |
|
Fixed |
1.00% |
|
u |
1.00% |
|
|
| 01-Sep-2008 |
1.80% |
Fixed |
5.60% |
|
|
u |
|
|
| 01-Apr-2007 |
|
|
u |
Fixed |
2.00% |
6.30% |
|
|
| 15-Jul-2006 |
|
5.30% |
2.00% |
|
u |
Fixed |
|
|
| 05-May-2005 |
u |
Fixed |
|
5.00% |
2.00% |
|
|
|
| 90308300 |
Other, with a recording device |
01-Sep-2008 |
|
1.80% |
|
u |
5.60% |
Fixed |
|
|
| 01-Apr-2007 |
u |
|
|
Fixed |
6.30% |
2.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
2.00% |
|
u |
5.30% |
|
|
| 05-May-2005 |
u |
5.00% |
|
Fixed |
2.00% |
|
|
|
| 90309010 |
Parts and accessories: Of meters and counters |
15-Nov-2016 |
kg. |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 23-Nov-2015 |
|
kg. |
Fixed |
1.00% |
|
1.00% |
|
|
| 01-Sep-2008 |
|
Kg |
5.60% |
Fixed |
|
1.80% |
|
|
| 01-Apr-2007 |
|
2.00% |
6.30% |
Kg |
Fixed |
|
|
|
| 15-Jul-2006 |
Kg |
|
2.00% |
|
Fixed |
5.30% |
|
|
| 05-May-2005 |
Fixed |
2.00% |
5.00% |
|
Kg |
|
|
|
| 90308990 |
Other |
15-Nov-2016 |
|
u |
Fixed |
1.00% |
1.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
|
1.00% |
|
1.00% |
u |
|
|
| 01-Sep-2008 |
5.60% |
Fixed |
1.80% |
u |
|
|
|
|
| 01-Apr-2007 |
|
6.30% |
|
u |
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
Fixed |
2.00% |
|
5.30% |
u |
|
|
|
| 05-May-2005 |
Fixed |
|
|
2.00% |
u |
5.00% |
|
|
| 90303950 |
Mega meters |
15-Nov-2016 |
1.00% |
|
|
u |
Fixed |
1.00% |
|
|
| 23-Nov-2015 |
u |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 01-Sep-2008 |
5.60% |
|
|
u |
Fixed |
1.80% |
|
|
| 01-Apr-2007 |
2.00% |
|
u |
6.30% |
|
Fixed |
|
|
| 15-Jul-2006 |
|
5.30% |
2.00% |
u |
|
Fixed |
|
|
| 05-May-2005 |
u |
2.00% |
Fixed |
5.00% |
|
|
|
|
| 90304000 |
Other, without a recording device: Other instruments and apparatus, specially designed for telecommu |
15-Nov-2016 |
1.00% |
|
Fixed |
1.00% |
|
|
|
|
| 23-Nov-2015 |
|
1.00% |
|
|
1.00% |
Fixed |
|
|
| 01-Sep-2008 |
u |
|
|
5.60% |
Fixed |
1.80% |
|
|
| 01-Apr-2007 |
|
6.30% |
u |
Fixed |
|
2.00% |
|
|
| 15-Jul-2006 |
|
u |
2.00% |
|
Fixed |
5.30% |
|
|
| 05-May-2005 |
2.00% |
|
Fixed |
u |
5.00% |
|
|
|
| 90308400 |
Other instruments and apparatus: Other, with a recording device |
15-Nov-2016 |
|
Fixed |
1.00% |
|
1.00% |
u |
|
|
| 23-Nov-2015 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 01-Sep-2008 |
Fixed |
5.60% |
|
|
u |
1.80% |
|
|
| 01-Apr-2007 |
|
u |
Fixed |
2.00% |
|
6.30% |
|
|
| 15-Jul-2006 |
|
2.00% |
|
u |
5.30% |
Fixed |
|
|
| 05-May-2005 |
2.00% |
5.00% |
|
|
Fixed |
u |
|
|
| 90308200 |
Other instruments and apparatus: For measuring or checking semiconductor wafers or devices |
15-Nov-2016 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 23-Nov-2015 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 01-Sep-2008 |
|
1.80% |
Fixed |
5.60% |
|
u |
|
|
| 01-Apr-2007 |
6.30% |
u |
Fixed |
|
|
2.00% |
|
|
| 15-Jul-2006 |
|
2.00% |
Fixed |
5.30% |
|
u |
|
|
| 05-May-2005 |
2.00% |
|
u |
|
5.00% |
Fixed |
|
|
| 90303910 |
Ammeters, volt meters and watt meters |
15-Nov-2016 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 23-Nov-2015 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 01-Sep-2008 |
u |
|
1.80% |
Fixed |
5.60% |
|
|
|
| 01-Apr-2007 |
2.00% |
6.30% |
|
|
u |
Fixed |
|
|
| 15-Jul-2006 |
2.00% |
|
u |
|
5.30% |
Fixed |
|
|
| 05-May-2005 |
Fixed |
5.00% |
|
u |
2.00% |
|
|
|
| 90308920 |
Other: Vectroscope |
15-Nov-2016 |
Fixed |
|
|
1.00% |
u |
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 01-Sep-2008 |
u |
1.80% |
Fixed |
5.60% |
|
|
|
|
| 01-Apr-2007 |
|
u |
2.00% |
Fixed |
|
6.30% |
|
|
| 15-Jul-2006 |
5.30% |
u |
Fixed |
|
|
2.00% |
|
|
| 05-May-2005 |
2.00% |
|
u |
|
5.00% |
Fixed |
|
|
| 90301000 |
instruments and apparatus for measuring or detecting ionising radiations |
15-Nov-2016 |
Fixed |
|
1.00% |
1.00% |
u |
|
|
|
| 23-Nov-2015 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 01-Sep-2008 |
5.60% |
1.80% |
u |
|
Fixed |
|
|
|
| 01-Apr-2007 |
u |
Fixed |
|
6.30% |
|
2.00% |
|
|
| 15-Jul-2006 |
2.00% |
u |
5.30% |
Fixed |
|
|
|
|
| 05-May-2005 |
u |
|
2.00% |
Fixed |
|
5.00% |
|
|
| 90303990 |
Other |
15-Nov-2016 |
|
1.00% |
u |
|
Fixed |
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
|
u |
Fixed |
1.00% |
|
|
|
| 01-Sep-2008 |
u |
1.80% |
Fixed |
5.60% |
|
|
|
|
| 01-Apr-2007 |
u |
Fixed |
|
2.00% |
|
6.30% |
|
|
| 15-Jul-2006 |
2.00% |
5.30% |
|
u |
Fixed |
|
|
|
| 05-May-2005 |
2.00% |
5.00% |
|
|
u |
Fixed |
|
|
| 90302000 |
Oscilloscopes and oscillographs |
15-Nov-2016 |
Fixed |
1.00% |
1.00% |
|
|
u |
|
|
| 23-Nov-2015 |
|
1.00% |
|
u |
1.00% |
Fixed |
|
|
| 01-Sep-2008 |
1.80% |
5.60% |
|
|
u |
Fixed |
|
|
| 01-Apr-2007 |
2.00% |
u |
Fixed |
6.30% |
|
|
|
|
| 15-Jul-2006 |
5.30% |
Fixed |
2.00% |
u |
|
|
|
|
| 05-May-2005 |
Fixed |
5.00% |
u |
|
2.00% |
|
|
|
| 90309090 |
Parts and accessories: Other |
15-Nov-2016 |
1.00% |
Fixed |
1.00% |
|
kg. |
|
|
|
| 23-Nov-2015 |
kg. |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 01-Sep-2008 |
|
Kg |
1.80% |
Fixed |
5.60% |
|
|
|
| 01-Apr-2007 |
|
6.30% |
Fixed |
|
2.00% |
Kg |
|
|
| 15-Jul-2006 |
|
2.00% |
Kg |
Fixed |
5.30% |
|
|
|
| 05-May-2005 |
|
Kg |
Fixed |
|
2.00% |
5.00% |
|
|
| 90303940 |
Frequency measuring apparatus |
15-Nov-2016 |
1.00% |
u |
|
Fixed |
|
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
1.00% |
|
Fixed |
u |
|
|
|
| 01-Sep-2008 |
u |
|
Fixed |
|
5.60% |
1.80% |
|
|
| 01-Apr-2007 |
|
2.00% |
u |
|
6.30% |
Fixed |
|
|
| 15-Jul-2006 |
u |
|
5.30% |
Fixed |
|
2.00% |
|
|
| 05-May-2005 |
5.00% |
u |
|
|
Fixed |
2.00% |
|
|
| 90303920 |
Spectrum resistance meters |
15-Nov-2016 |
Fixed |
|
1.00% |
|
1.00% |
u |
|
|
| 23-Nov-2015 |
|
1.00% |
Fixed |
1.00% |
|
u |
|
|
| 01-Sep-2008 |
Fixed |
|
1.80% |
|
u |
5.60% |
|
|
| 01-Apr-2007 |
|
6.30% |
Fixed |
|
2.00% |
u |
|
|
| 15-Jul-2006 |
5.30% |
|
|
Fixed |
u |
2.00% |
|
|
| 05-May-2005 |
5.00% |
Fixed |
|
2.00% |
u |
|
|
|
| 90303100 |
Other instruments and apparatus, for measuring or checking voltage, current, resistance or power: Mu |
15-Nov-2016 |
|
Fixed |
|
1.00% |
1.00% |
u |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
1.00% |
|
|
u |
|
|
| 01-Sep-2008 |
|
u |
1.80% |
Fixed |
5.60% |
|
|
|
| 01-Apr-2007 |
|
6.30% |
2.00% |
|
u |
Fixed |
|
|
| 15-Jul-2006 |
|
u |
Fixed |
|
2.00% |
5.30% |
|
|
| 05-May-2005 |
u |
|
Fixed |
|
5.00% |
2.00% |
|
|
| 90308910 |
Other: Scintillator counters |
15-Nov-2016 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
|
u |
1.00% |
|
|
|
| 01-Sep-2008 |
|
|
u |
Fixed |
1.80% |
5.60% |
|
|
| 01-Apr-2007 |
|
|
Fixed |
6.30% |
u |
2.00% |
|
|
| 15-Jul-2006 |
2.00% |
5.30% |
|
u |
|
Fixed |
|
|
| 05-May-2005 |
5.00% |
Fixed |
|
2.00% |
|
u |
|
|