| 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 
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								|  | 
					
				
				
					
		| 03 | Chapter 3: Fish and Crustaceans, Molluscs and other Aquatic Invertebrates |   | 
	
					
		| 0302 | Fish, Fresh Or Chilled, Excluding Fish Fillets And Other Fish Meat Of Heading 0304 - Salmonidae, Excluding Livers And Roes: |   | 
	
					
		| 03021900 | Other, Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), 
 | 21-Sep-2013 | kg. | 1.00% |  | 0.30% |  | Fixed |  |   | 
	
		| 10-Oct-2012 | kg. | 1.00% |  | 0.30% |  | Fixed |  |   | 
	
		| 22-Sep-2011 | kg. | 2.00% |  | 2.00% |  | Fixed |  |   | 
	
		| 01-Sep-2008 | kg. | 1.00% |  | 1.00% |  | Fixed |  |   | 
	
		| 18-Jul-2007 | Kg | 1.00% |  | 1.00% |  | Fixed |  |   | 
	
		| 15-Jul-2006 | kg. | 1.00% |  | 1.00% |  | Fixed |  |   | 
	
		| 05-May-2005 | kg. | 1.00% |  |  |  | Fixed |  |   |