| 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 |
|
| 0305 |
Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process; Flours, Meals And Pellets, Of Fish Fit For Human Consumption |
|
| 030559 |
Other:
|
21-Sep-2013 |
0.30% |
|
kg. |
Fixed |
|
1.00% |
|
|
| 10-Oct-2012 |
1.00% |
kg. |
Fixed |
|
0.30% |
|
|
|
| 22-Sep-2011 |
2.00% |
kg. |
2.00% |
|
Fixed |
|
|
|
| 01-Sep-2008 |
1.00% |
|
|
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
1.00% |
|
|
|
|
| 15-Jul-2006 |
1.00% |
|
|
1.00% |
Fixed |
|
|
|
| 05-May-2005 |
|
Fixed |
|
|
|
1.00% |
|
|
| 030569 |
Other:
|
21-Sep-2013 |
|
1.00% |
|
kg. |
Fixed |
0.30% |
|
|
| 10-Oct-2012 |
1.00% |
|
|
Fixed |
0.30% |
kg. |
|
|
| 22-Sep-2011 |
|
2.00% |
kg. |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
|
|
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
1.00% |
|
|
|
|
| 15-Jul-2006 |
|
1.00% |
1.00% |
|
|
Fixed |
|
|
| 05-May-2005 |
Fixed |
|
|
|
1.00% |
|
|
|
| 03056910 |
Mumbai duck |
15-Nov-2016 |
|
|
0.15% |
kg. |
1% |
Fixed |
|
|
| 23-Nov-2015 |
0.15% |
|
|
kg. |
Fixed |
1% |
|
|
| 21-Sep-2013 |
1.00% |
Fixed |
0.30% |
|
|
Kg |
|
|
| 10-Oct-2012 |
|
Kg |
0.30% |
Fixed |
|
1.00% |
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
Kg |
|
Fixed |
|
|
| 01-Sep-2008 |
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
kg. |
Fixed |
|
|
1.00% |
|
|
| 05-May-2005 |
|
|
Fixed |
kg. |
1.00% |
|
|
|
| 03056920 |
Seer without head |
15-Nov-2016 |
|
Fixed |
kg. |
0.15% |
1% |
|
|
|
| 23-Nov-2015 |
|
kg. |
1% |
|
Fixed |
0.15% |
|
|
| 21-Sep-2013 |
Fixed |
0.30% |
|
1.00% |
kg. |
|
|
|
| 10-Oct-2012 |
0.30% |
kg. |
1.00% |
Fixed |
|
|
|
|
| 22-Sep-2011 |
Fixed |
2.00% |
|
kg. |
|
2.00% |
|
|
| 01-Sep-2008 |
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
Kg |
1.00% |
1.00% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
1.00% |
|
|
kg. |
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
kg. |
|
|
|
| 03056930 |
Sprats |
15-Nov-2016 |
Fixed |
|
1% |
|
0.15% |
kg. |
|
|
| 23-Nov-2015 |
0.15% |
kg. |
|
|
1% |
Fixed |
|
|
| 21-Sep-2013 |
0.30% |
1.00% |
|
kg. |
|
Fixed |
|
|
| 10-Oct-2012 |
kg. |
0.30% |
Fixed |
1.00% |
|
|
|
|
| 22-Sep-2011 |
|
|
kg. |
2.00% |
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
1.00% |
kg. |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
|
Fixed |
1.00% |
1.00% |
|
Kg |
|
|
| 15-Jul-2006 |
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 05-May-2005 |
kg. |
1.00% |
Fixed |
|
|
|
|
|
| 03056990 |
Other |
15-Nov-2016 |
kg. |
Fixed |
0.15% |
|
|
1% |
|
|
| 23-Nov-2015 |
0.15% |
|
1% |
|
Fixed |
kg. |
|
|
| 21-Sep-2013 |
Fixed |
kg. |
|
1.00% |
0.30% |
|
|
|
| 10-Oct-2012 |
|
|
0.30% |
kg. |
1.00% |
Fixed |
|
|
| 22-Sep-2011 |
|
|
2.00% |
kg. |
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
|
1.00% |
kg. |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 15-Jul-2006 |
|
1.00% |
kg. |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
|
kg. |
|
|
|
| 03053100 |
Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c |
15-Nov-2016 |
0.15% |
kg. |
Fixed |
1% |
|
|
|
|
| 23-Nov-2015 |
0.15% |
kg. |
|
|
1% |
Fixed |
|
|
| 03055910 |
Mumbai duck |
15-Nov-2016 |
Fixed |
|
|
0.15% |
kg. |
1% |
|
|
| 23-Nov-2015 |
Fixed |
1% |
0.15% |
|
|
kg. |
|
|
| 21-Sep-2013 |
0.30% |
|
1.00% |
|
Kg |
Fixed |
|
|
| 10-Oct-2012 |
0.30% |
Kg |
1.00% |
|
|
Fixed |
|
|
| 22-Sep-2011 |
|
|
2.00% |
Kg |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
|
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
| 18-Jul-2007 |
Kg |
|
Fixed |
|
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
Fixed |
kg. |
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
kg. |
Fixed |
|
|
|
1.00% |
|
|
| 03055920 |
Seer without head |
15-Nov-2016 |
|
|
Fixed |
kg. |
0.15% |
1% |
|
|
| 23-Nov-2015 |
|
|
kg. |
0.15% |
1% |
Fixed |
|
|
| 21-Sep-2013 |
|
|
kg. |
1.00% |
Fixed |
0.30% |
|
|
| 10-Oct-2012 |
|
|
kg. |
0.30% |
Fixed |
1.00% |
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
kg. |
|
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
|
kg. |
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
kg. |
Fixed |
|
|
|
|
| 05-May-2005 |
1.00% |
|
kg. |
|
|
Fixed |
|
|
| 03055930 |
Sprats |
15-Nov-2016 |
kg. |
Fixed |
1% |
|
|
0.15% |
|
|
| 23-Nov-2015 |
0.15% |
kg. |
|
|
1% |
Fixed |
|
|
| 21-Sep-2013 |
1.00% |
Fixed |
|
0.30% |
kg. |
|
|
|
| 10-Oct-2012 |
|
|
0.30% |
kg. |
1.00% |
Fixed |
|
|
| 22-Sep-2011 |
|
2.00% |
Fixed |
2.00% |
|
kg. |
|
|
| 01-Sep-2008 |
kg. |
1.00% |
1.00% |
Fixed |
|
|
|
|
| 18-Jul-2007 |
Kg |
1.00% |
1.00% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
kg. |
Fixed |
1.00% |
1.00% |
|
|
|
|
| 05-May-2005 |
kg. |
|
|
Fixed |
1.00% |
|
|
|
| 03055990 |
Other |
15-Nov-2016 |
1% |
Fixed |
kg. |
0.15% |
|
|
|
|
| 23-Nov-2015 |
|
kg. |
0.15% |
|
Fixed |
1% |
|
|
| 21-Sep-2013 |
Fixed |
0.30% |
1.00% |
|
kg. |
|
|
|
| 10-Oct-2012 |
|
|
kg. |
0.30% |
Fixed |
1.00% |
|
|
| 22-Sep-2011 |
2.00% |
Fixed |
|
|
kg. |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
|
1.00% |
kg. |
|
|
| 18-Jul-2007 |
1.00% |
|
Kg |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
kg. |
1.00% |
|
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
kg. |
1.00% |
Fixed |
|
|
|
|
| 03056100 |
Herrings (clupea harengus, clupea pallasii ) |
15-Nov-2016 |
|
1% |
kg. |
Fixed |
|
0.15% |
|
|
| 23-Nov-2015 |
1% |
Fixed |
|
|
0.15% |
kg. |
|
|
| 21-Sep-2013 |
0.30% |
|
Fixed |
Kg |
|
1.00% |
|
|
| 10-Oct-2012 |
1.00% |
Fixed |
|
|
0.30% |
Kg |
|
|
| 22-Sep-2011 |
Fixed |
|
|
2.00% |
Kg |
2.00% |
|
|
| 01-Sep-2008 |
kg. |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
|
|
Kg |
|
|
| 15-Jul-2006 |
|
1.00% |
|
1.00% |
kg. |
Fixed |
|
|
| 05-May-2005 |
kg. |
|
|
1.00% |
|
Fixed |
|
|
| 03056200 |
Cod (gadus morhua, gadus ogac, gadus macrocephalus |
15-Nov-2016 |
0.15% |
|
1% |
kg. |
Fixed |
|
|
|
| 23-Nov-2015 |
0.15% |
Fixed |
1% |
|
|
kg. |
|
|
| 21-Sep-2013 |
Fixed |
|
0.30% |
|
1.00% |
kg. |
|
|
| 10-Oct-2012 |
Fixed |
0.30% |
|
|
1.00% |
kg. |
|
|
| 22-Sep-2011 |
|
kg. |
Fixed |
|
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
|
Fixed |
kg. |
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
|
Kg |
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
kg. |
|
1.00% |
Fixed |
1.00% |
|
|
| 05-May-2005 |
1.00% |
|
|
kg. |
|
Fixed |
|
|
| 03056300 |
Anchovies (engraulis spp.) |
15-Nov-2016 |
|
kg. |
0.15% |
Fixed |
1% |
|
|
|
| 23-Nov-2015 |
kg. |
1% |
Fixed |
|
|
0.15% |
|
|
| 21-Sep-2013 |
|
kg. |
Fixed |
|
1.00% |
0.30% |
|
|
| 10-Oct-2012 |
kg. |
Fixed |
|
0.30% |
|
1.00% |
|
|
| 22-Sep-2011 |
2.00% |
kg. |
2.00% |
|
Fixed |
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
|
|
1.00% |
kg. |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
Kg |
|
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
|
kg. |
|
|
| 05-May-2005 |
|
|
1.00% |
kg. |
Fixed |
|
|
|
| 03051000 |
Flours, meals and pellets of fish fit for human consumption |
15-Nov-2016 |
1% |
0.15% |
|
|
kg. |
Fixed |
|
|
| 23-Nov-2015 |
|
0.15% |
1% |
kg. |
Fixed |
|
|
|
| 21-Sep-2013 |
|
1.00% |
0.30% |
|
Kg |
Fixed |
|
|
| 10-Oct-2012 |
0.30% |
|
1.00% |
Kg |
Fixed |
|
|
|
| 22-Sep-2011 |
|
2.00% |
Kg |
2.00% |
|
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
1.00% |
kg. |
Fixed |
|
|
|
| 18-Jul-2007 |
Kg |
|
Fixed |
1.00% |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
kg. |
Fixed |
|
|
|
| 05-May-2005 |
1.00% |
kg. |
Fixed |
|
|
|
|
|
| 03052000 |
Livers and roes of fish, dried, smoked, salted or in brine |
15-Nov-2016 |
kg. |
1% |
Fixed |
|
|
0.15% |
|
|
| 23-Nov-2015 |
kg. |
Fixed |
1% |
0.15% |
|
|
|
|
| 21-Sep-2013 |
|
0.30% |
1.00% |
|
kg. |
Fixed |
|
|
| 10-Oct-2012 |
Fixed |
0.30% |
kg. |
1.00% |
|
|
|
|
| 22-Sep-2011 |
|
kg. |
|
2.00% |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
|
|
kg. |
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
Fixed |
|
1.00% |
|
|
|
| 15-Jul-2006 |
|
|
Fixed |
kg. |
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
|
kg. |
Fixed |
|
|
|
| 03053000 |
Fish fillets, dried, salted or in brine, but not smoked |
15-Nov-2016 |
1% |
|
|
Fixed |
kg. |
0.15% |
|
|
| 23-Nov-2015 |
Fixed |
1% |
|
|
kg. |
0.15% |
|
|
| 21-Sep-2013 |
|
kg. |
|
0.30% |
Fixed |
1.00% |
|
|
| 10-Oct-2012 |
1.00% |
|
kg. |
|
0.30% |
Fixed |
|
|
| 22-Sep-2011 |
|
Fixed |
|
2.00% |
2.00% |
kg. |
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
|
kg. |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
|
1.00% |
Kg |
|
|
| 15-Jul-2006 |
|
1.00% |
1.00% |
kg. |
Fixed |
|
|
|
| 05-May-2005 |
|
1.00% |
kg. |
|
|
Fixed |
|
|
| 03054100 |
Pacific salmon ( oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawy |
15-Nov-2016 |
kg. |
|
1% |
Fixed |
0.15% |
|
|
|
| 23-Nov-2015 |
|
kg. |
0.15% |
|
Fixed |
1% |
|
|
| 21-Sep-2013 |
|
1.00% |
Fixed |
|
0.30% |
kg. |
|
|
| 10-Oct-2012 |
Fixed |
|
|
0.30% |
kg. |
1.00% |
|
|
| 22-Sep-2011 |
|
2.00% |
Fixed |
2.00% |
|
kg. |
|
|
| 01-Sep-2008 |
|
|
Fixed |
kg. |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
1.00% |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
kg. |
1.00% |
1.00% |
|
|
|
|
| 05-May-2005 |
kg. |
|
|
Fixed |
1.00% |
|
|
|
| 03054200 |
Herrings (clupea harengus, clupea pallasii ) |
15-Nov-2016 |
|
0.15% |
|
1% |
kg. |
Fixed |
|
|
| 23-Nov-2015 |
|
1% |
Fixed |
|
0.15% |
kg. |
|
|
| 21-Sep-2013 |
|
Kg |
|
Fixed |
0.30% |
1.00% |
|
|
| 10-Oct-2012 |
|
|
Kg |
0.30% |
Fixed |
1.00% |
|
|
| 22-Sep-2011 |
2.00% |
2.00% |
|
Fixed |
|
Kg |
|
|
| 01-Sep-2008 |
kg. |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
Kg |
|
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
1.00% |
kg. |
|
1.00% |
|
|
| 05-May-2005 |
|
|
|
kg. |
1.00% |
Fixed |
|
|
| 03054900 |
Other |
15-Nov-2016 |
0.15% |
|
kg. |
1% |
Fixed |
|
|
|
| 23-Nov-2015 |
|
kg. |
0.15% |
Fixed |
1% |
|
|
|
| 21-Sep-2013 |
1.00% |
0.30% |
|
Fixed |
kg. |
|
|
|
| 10-Oct-2012 |
kg. |
1.00% |
Fixed |
|
|
0.30% |
|
|
| 22-Sep-2011 |
2.00% |
kg. |
Fixed |
|
|
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
kg. |
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
kg. |
Fixed |
|
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
|
Fixed |
kg. |
|
|
1.00% |
|
|
| 03055100 |
Cod (gadus morhua, gadus ogac, gadus macrocephalus) |
15-Nov-2016 |
1% |
|
|
kg. |
Fixed |
0.15% |
|
|
| 23-Nov-2015 |
1% |
kg. |
Fixed |
|
|
0.15% |
|
|
| 21-Sep-2013 |
1.00% |
kg. |
Fixed |
|
|
0.30% |
|
|
| 10-Oct-2012 |
1.00% |
kg. |
Fixed |
0.30% |
|
|
|
|
| 22-Sep-2011 |
|
kg. |
Fixed |
|
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
|
1.00% |
|
Fixed |
kg. |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
|
1.00% |
|
Kg |
1.00% |
|
|
| 15-Jul-2006 |
|
kg. |
|
1.00% |
Fixed |
1.00% |
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
|
kg. |
|
|