| 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 |
|
| 0301 |
Live Fish - Ornamental Fish |
|
| 030101 |
Ornamental fish
|
21-Sep-2013 |
1.00% |
|
|
Kg |
Fixed |
0.30% |
|
|
| 10-Oct-2012 |
0.30% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 030199 |
Others
|
21-Sep-2013 |
|
|
Kg. |
Fixed |
0.30% |
1.00% |
|
|
| 10-Oct-2012 |
1.00% |
|
|
Kg. |
Fixed |
0.30% |
|
|
| 03011100 |
Ornamental Fish: Freshwater |
15-Nov-2016 |
|
1.00% |
Fixed |
0.15% |
|
kg. |
|
|
| 23-Nov-2015 |
|
|
kg. |
1.00% |
Fixed |
0.15% |
|
|
| 03011900 |
Other |
15-Nov-2016 |
0.15% |
1.00% |
|
kg. |
|
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
|
0.15% |
1.00% |
kg. |
|
|
|
| 03011000 |
Ornamental fish |
15-Nov-2016 |
0.15% |
Fixed |
|
1.00% |
|
kg. |
|
|
| 23-Nov-2015 |
|
0.15% |
1.00% |
|
kg. |
Fixed |
|
|
| 21-Sep-2013 |
kg. |
0.30% |
Fixed |
1.00% |
|
|
|
|
| 10-Oct-2012 |
1.00% |
kg. |
|
Fixed |
|
0.30% |
|
|
| 22-Sep-2011 |
2.00% |
Fixed |
2.00% |
|
|
kg. |
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
kg. |
|
|
|
| 18-Jul-2007 |
|
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
kg. |
1.00% |
1.00% |
|
Fixed |
|
|
| 05-May-2005 |
|
Fixed |
kg. |
|
|
1.00% |
|
|
| 03019100 |
Other Live Fish: Trout (Salmotrutta, Oncorhynchusmykiss, Oncorhynchusclarki, Oncorhynchusaguabonita, |
15-Nov-2016 |
kg. |
|
1.00% |
Fixed |
0.15% |
|
|
|
| 23-Nov-2015 |
Fixed |
0.15% |
1.00% |
|
kg. |
|
|
|
| 21-Sep-2013 |
|
1.00% |
kg. |
Fixed |
|
0.30% |
|
|
| 10-Oct-2012 |
|
1.00% |
kg. |
|
Fixed |
0.30% |
|
|
| 22-Sep-2011 |
2.00% |
|
kg. |
2.00% |
Fixed |
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
1.00% |
kg. |
|
|
|
| 18-Jul-2007 |
Kg |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 15-Jul-2006 |
1.00% |
|
kg. |
1.00% |
|
Fixed |
|
|
| 05-May-2005 |
|
|
kg. |
|
1.00% |
Fixed |
|
|
| 03019200 |
Other Live Fish: Eels (Anguilla spp.) |
15-Nov-2016 |
|
|
1.00% |
kg. |
Fixed |
0.15% |
|
|
| 23-Nov-2015 |
|
Fixed |
kg. |
|
1.00% |
0.15% |
|
|
| 21-Sep-2013 |
0.30% |
Fixed |
1.00% |
|
Kg |
|
|
|
| 10-Oct-2012 |
|
0.30% |
1.00% |
Kg |
|
Fixed |
|
|
| 22-Sep-2011 |
|
2.00% |
Kg |
|
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
Kg |
Fixed |
|
|
|
|
| 15-Jul-2006 |
|
kg. |
1.00% |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
kg. |
|
1.00% |
Fixed |
|
|
|
|
| 03019300 |
Other Live Fish: Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmic |
15-Nov-2016 |
kg. |
Fixed |
|
1.00% |
0.15% |
|
|
|
| 23-Nov-2015 |
Fixed |
|
0.15% |
|
1.00% |
kg. |
|
|
| 21-Sep-2013 |
0.30% |
|
|
kg. |
1.00% |
Fixed |
|
|
| 10-Oct-2012 |
0.30% |
|
Fixed |
kg. |
1.00% |
|
|
|
| 22-Sep-2011 |
Fixed |
|
2.00% |
|
2.00% |
kg. |
|
|
| 01-Sep-2008 |
|
|
1.00% |
1.00% |
kg. |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
|
Fixed |
Kg |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
kg. |
1.00% |
|
|
| 05-May-2005 |
|
|
1.00% |
kg. |
|
Fixed |
|
|
| 03019400 |
Other Live Fish: Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) |
15-Nov-2016 |
|
0.15% |
1.00% |
kg. |
Fixed |
|
|
|
| 23-Nov-2015 |
|
Fixed |
kg. |
|
1.00% |
0.15% |
|
|
| 21-Sep-2013 |
1.00% |
|
|
Fixed |
kg. |
0.30% |
|
|
| 10-Oct-2012 |
|
0.30% |
1.00% |
Fixed |
|
kg. |
|
|
| 22-Sep-2011 |
|
|
2.00% |
kg. |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
Kg |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
kg. |
|
|
|
| 03019500 |
Other Live Fish: Southern bluefin tunas (Thunnusmaccoyii) |
15-Nov-2016 |
|
1.00% |
0.15% |
|
kg. |
Fixed |
|
|
| 23-Nov-2015 |
1.00% |
|
kg. |
Fixed |
|
0.15% |
|
|
| 21-Sep-2013 |
Fixed |
|
|
0.30% |
1.00% |
kg. |
|
|
| 10-Oct-2012 |
0.30% |
|
kg. |
1.00% |
|
Fixed |
|
|
| 22-Sep-2011 |
kg. |
2.00% |
|
2.00% |
Fixed |
|
|
|
| 01-Sep-2008 |
kg. |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
|
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
1.00% |
|
1.00% |
kg. |
|
|
| 05-May-2005 |
1.00% |
|
kg. |
|
Fixed |
|
|
|
| 03019900 |
Other |
15-Nov-2016 |
Fixed |
0.15% |
|
kg. |
|
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
Fixed |
0.15% |
|
|
kg. |
|
|
| 21-Sep-2013 |
0.30% |
Fixed |
1.00% |
|
|
Kg |
|
|
| 10-Oct-2012 |
Kg |
|
Fixed |
|
0.30% |
1.00% |
|
|
| 22-Sep-2011 |
Fixed |
2.00% |
2.00% |
Kg |
|
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
|
| 18-Jul-2007 |
|
Kg |
Fixed |
1.00% |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
|
kg. |
Fixed |
1.00% |
|
|
| 05-May-2005 |
kg. |
Fixed |
|
|
|
1.00% |
|
|