| 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 86 - 89 ) - Section XVII-Vehicles, Aircraft, Vessels and Associated Transport Equipment
|
|
| 89 |
Chapter 89: Ships, Boats and Floating Structures |
|
| 8903 |
Yachts and other vessels for pleasure or sports; rowing boats and canoes |
|
| 890399 |
Other :
|
01-Sep-2008 |
Fixed |
1.00% |
|
|
|
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
Fixed |
1.00% |
|
|
|
|
| 15-Jul-2006 |
|
|
Fixed |
|
1.00% |
2.10% |
|
|
| 05-May-2005 |
1.00% |
Fixed |
2.00% |
|
|
|
|
|
| 89039990 |
Other
|
15-Nov-2016 |
|
u |
2.00% |
Fixed |
2.00% |
|
|
|
| 23-Nov-2015 |
2.00% |
|
|
Fixed |
2.00% |
u |
|
|
| 01-Sep-2008 |
u |
Fixed |
|
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
u |
|
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
u |
|
1.00% |
2.10% |
|
|
| 05-May-2005 |
|
Fixed |
u |
1.00% |
|
2.00% |
|
|
| 89031000 |
Inflatable |
15-Nov-2016 |
2.00% |
Fixed |
|
2.00% |
|
u |
|
|
| 23-Nov-2015 |
|
u |
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
|
u |
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
1.00% |
u |
|
|
|
| 15-Jul-2006 |
u |
1.00% |
Fixed |
2.10% |
|
|
|
|
| 05-May-2005 |
1.00% |
|
u |
2.00% |
Fixed |
|
|
|
| 89039200 |
Motorboats, other than outboard motorboats |
15-Nov-2016 |
|
Fixed |
u |
2.00% |
|
2.00% |
|
|
| 23-Nov-2015 |
Fixed |
2.00% |
|
2.00% |
|
u |
|
|
| 01-Sep-2008 |
u |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
1.00% |
|
u |
|
|
| 15-Jul-2006 |
|
u |
|
Fixed |
1.00% |
2.10% |
|
|
| 05-May-2005 |
u |
|
2.00% |
|
1.00% |
Fixed |
|
|
| 89039910 |
Canoes |
15-Nov-2016 |
2.00% |
|
Fixed |
|
2.00% |
u |
|
|
| 23-Nov-2015 |
u |
Fixed |
|
|
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
|
|
Fixed |
1.00% |
u |
|
|
| 18-Jul-2007 |
|
1.00% |
u |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
|
1.00% |
|
2.10% |
u |
Fixed |
|
|
| 05-May-2005 |
1.00% |
|
u |
|
2.00% |
Fixed |
|
|
| 89039100 |
Sail boats, with or without auxiliary motor |
15-Nov-2016 |
Fixed |
2.00% |
|
|
2.00% |
u |
|
|
| 23-Nov-2015 |
Fixed |
|
|
2.00% |
u |
2.00% |
|
|
| 01-Sep-2008 |
|
1.00% |
|
1.00% |
u |
Fixed |
|
|
| 18-Jul-2007 |
|
|
Fixed |
1.00% |
u |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
2.10% |
u |
Fixed |
|
|
|
| 05-May-2005 |
1.00% |
|
u |
|
2.00% |
Fixed |
|
|