| 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 |
|
| 9004 |
Spectacles, goggles and the like, corrective, protective or other |
|
| 900490 |
Other:
|
01-Sep-2008 |
3.10% |
|
|
|
7.40% |
Fixed |
|
|
| 01-Apr-2007 |
|
|
3.50% |
|
8.30% |
Fixed |
|
|
| 15-Jul-2006 |
3.50% |
Fixed |
7.00% |
|
|
|
|
|
| 05-May-2005 |
|
|
2.00% |
Fixed |
5.00% |
|
|
|
| 90041000 |
Sunglasses
|
15-Nov-2016 |
u |
Fixed |
1.50% |
|
|
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
Fixed |
|
1.90% |
|
u |
|
|
| 01-Sep-2008 |
7.40% |
3.10% |
|
Fixed |
|
u |
|
|
| 01-Apr-2007 |
Fixed |
3.50% |
8.30% |
u |
|
|
|
|
| 15-Jul-2006 |
7.00% |
u |
Fixed |
|
3.50% |
|
|
|
| 05-May-2005 |
2.00% |
5.00% |
u |
Fixed |
|
|
|
|
| 90049020 |
Other: Prismatic eyeglasses for reading |
15-Nov-2016 |
1.50% |
u |
Fixed |
|
|
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
u |
|
Fixed |
1.90% |
|
|
|
| 01-Sep-2008 |
7.40% |
Fixed |
|
|
3.10% |
u |
|
|
| 01-Apr-2007 |
Fixed |
|
|
3.50% |
u |
8.30% |
|
|
| 15-Jul-2006 |
7.00% |
|
|
u |
Fixed |
3.50% |
|
|
| 05-May-2005 |
5.00% |
2.00% |
Fixed |
|
|
u |
|
|
| 90049090 |
Other |
15-Nov-2016 |
|
kg. |
1.50% |
Fixed |
|
1.50% |
|
|
| 23-Nov-2015 |
kg. |
Fixed |
1.90% |
|
|
1.90% |
|
|
| 01-Sep-2008 |
Kg |
|
Fixed |
3.10% |
7.40% |
|
|
|
| 01-Apr-2007 |
3.50% |
8.30% |
|
|
Kg |
Fixed |
|
|
| 15-Jul-2006 |
7.00% |
Kg |
Fixed |
|
|
3.50% |
|
|
| 05-May-2005 |
5.00% |
Kg |
|
Fixed |
|
2.00% |
|
|
| 90049010 |
Other: Passive night vision goggles |
15-Nov-2016 |
1.50% |
1.50% |
|
u |
Fixed |
|
|
|
| 23-Nov-2015 |
u |
Fixed |
1.90% |
|
1.90% |
|
|
|
| 01-Sep-2008 |
|
u |
3.10% |
|
Fixed |
7.40% |
|
|
| 01-Apr-2007 |
|
8.30% |
Fixed |
3.50% |
|
u |
|
|
| 15-Jul-2006 |
3.50% |
Fixed |
u |
7.00% |
|
|
|
|
| 05-May-2005 |
|
Fixed |
|
5.00% |
2.00% |
u |
|
|