| 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 |
|
| 0306 |
Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Crustaceans, Whether In Shell Or Not, Whether Or Not Cooked Before Or During The Smoking Process; Crustaceans, In Shell, Cooked By Steaming Or By Boiling |
|
| 030612 |
Lobsters (Homarus spp.):
|
21-Sep-2013 |
|
Fixed |
kg. |
|
1.00% |
0.30% |
|
|
| 10-Oct-2012 |
kg. |
Fixed |
|
0.30% |
|
1.00% |
|
|
| 22-Sep-2011 |
kg. |
2.00% |
|
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% |
|
|
|
| 030623 |
Shrimps and prawns:
|
21-Sep-2013 |
3.30% |
10.2 |
Kg |
14.6 |
Fixed |
2.30% |
|
|
| 10-Oct-2012 |
3.50% |
|
|
Kg |
1.30% |
Fixed |
|
|
| 22-Sep-2011 |
|
Kg |
4.00% |
Fixed |
4.00% |
|
|
|
| 01-Sep-2008 |
|
|
1.00% |
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
|
|
|
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
|
|
|
|
| 05-May-2005 |
Fixed |
|
|
|
|
1.00% |
|
|
| 030602 |
Accelerated Freeze Dried (AFD) shrimp / prawn |
15-Nov-2016 |
10.9 |
3.60% |
Kg |
Fixed |
98 |
0.40% |
|
|
| 23-Nov-2015 |
Fixed |
0.40% |
2.70% |
12.6 |
85 |
Kg |
|
|
| 25-Jan-2014 |
Kg |
10.2 |
3.30% |
Fixed |
2.30% |
14.6 |
|
|
| 030603 |
Lobster / Crab |
15-Nov-2016 |
27 |
Kg |
0.40% |
Fixed |
2.70% |
4 |
|
|
| 23-Nov-2015 |
2.60% |
Fixed |
4 |
26 |
0.40% |
Kg |
|
|
| 25-Jan-2014 |
Fixed |
1% |
38 |
1.80% |
Kg |
21.1 |
|
|
| 030601 |
Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) |
15-Nov-2016 |
32 |
4.00% |
Fixed |
Kg |
6.4 |
0.80% |
|
|
| 23-Nov-2015 |
Fixed |
5.9 |
28 |
0.80% |
Kg |
3.80% |
|
|
| 030604 |
Pasteurised tinned chilled crab meat |
15-Nov-2016 |
0.80% |
13.8 |
69 |
Kg |
4.00% |
Fixed |
|
|
| 23-Nov-2015 |
11.4 |
54 |
Kg |
Fixed |
3.80% |
0.80% |
|
|
| 030605 |
Others in chilled or frozen form |
15-Nov-2016 |
Fixed |
Kg |
0.40% |
2.70% |
2.1 |
14 |
|
|
| 23-Nov-2015 |
Kg |
2.60% |
2 |
Fixed |
0.40% |
13 |
|
|
| 030699 |
Others |
15-Nov-2016 |
Fixed |
|
1% |
|
0.15% |
|
|
|
| 23-Nov-2015 |
|
|
|
1% |
Fixed |
0.15% |
|
|
| 030613 |
Shrimps and prawns: Shrimps (scampi)-macrobactium: |
21-Sep-2013 |
1.00% |
|
0.30% |
Kg |
Fixed |
|
|
|
| 10-Oct-2012 |
Kg |
|
1.00% |
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% |
Fixed |
1.00% |
|
|
|
|
| 05-May-2005 |
|
1.00% |
Fixed |
|
|
|
|
|
| 03061311 |
AFD Shrimp |
21-Sep-2013 |
1.00% |
|
kg. |
|
Fixed |
0.30% |
|
|
| 10-Oct-2012 |
0.30% |
Fixed |
1.00% |
|
|
kg. |
|
|
| 22-Sep-2011 |
|
kg. |
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
|
|
1.00% |
kg. |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 15-Jul-2006 |
kg. |
|
|
1.00% |
Fixed |
1.00% |
|
|
| 05-May-2005 |
1.00% |
|
|
kg. |
|
Fixed |
|
|
| 03061319 |
Other |
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 |
Fixed |
kg. |
|
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
Kg |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
kg. |
|
|
|
| 05-May-2005 |
kg. |
1.00% |
Fixed |
|
|
|
|
|
| 03062310 |
Powdered |
21-Sep-2013 |
kg. |
14.6 |
3.30% |
2.30% |
10.2 |
Fixed |
|
|
| 10-Oct-2012 |
kg. |
3.50% |
Fixed |
|
|
1.30% |
|
|
| 22-Sep-2011 |
|
kg. |
4.00% |
Fixed |
|
4.00% |
|
|
| 01-Sep-2008 |
1.00% |
|
1.00% |
Fixed |
kg. |
|
|
|
| 18-Jul-2007 |
Fixed |
|
1.00% |
|
Kg |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
kg. |
|
1.00% |
Fixed |
|
|
|
| 05-May-2005 |
Fixed |
|
|
1.00% |
|
kg. |
|
|
| 03062390 |
Other |
21-Sep-2013 |
2.30% |
14.6 |
Fixed |
3.30% |
kg. |
10.2 |
|
|
| 10-Oct-2012 |
|
3.50% |
|
kg. |
Fixed |
1.30% |
|
|
| 22-Sep-2011 |
4.00% |
Fixed |
4.00% |
|
kg. |
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
kg. |
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
|
kg. |
1.00% |
Fixed |
|
1.00% |
|
|
| 05-May-2005 |
kg. |
Fixed |
|
|
|
1.00% |
|
|
| 03062400 |
Crabs |
21-Sep-2013 |
2.30% |
3.30% |
14.6 |
kg. |
Fixed |
10.2 |
|
|
| 10-Oct-2012 |
1.30% |
|
3.50% |
kg. |
|
Fixed |
|
|
| 22-Sep-2011 |
|
4.00% |
kg. |
|
4.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
1.00% |
|
kg. |
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
|
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
|
|
Fixed |
|
kg. |
|
|
| 03062900 |
Other, including flours, meals and pellets, of crustaceans, fit for human consumption |
21-Sep-2013 |
|
0.30% |
1.00% |
|
Kg |
Fixed |
|
|
| 10-Oct-2012 |
0.30% |
Fixed |
Kg |
1.00% |
|
|
|
|
| 22-Sep-2011 |
|
|
Fixed |
2.00% |
Kg |
2.00% |
|
|
| 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 |
kg. |
|
|
Fixed |
1.00% |
|
|
|
| 03061210 |
Whole cooked |
21-Sep-2013 |
1.00% |
|
kg. |
Fixed |
0.30% |
|
|
|
| 10-Oct-2012 |
1.00% |
|
|
Fixed |
0.30% |
kg. |
|
|
| 22-Sep-2011 |
Fixed |
2.00% |
kg. |
2.00% |
|
|
|
|
| 01-Sep-2008 |
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
kg. |
|
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
Fixed |
|
kg. |
1.00% |
|
|
| 03061290 |
Other |
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 |
1.00% |
Fixed |
1.00% |
|
|
kg. |
|
|
| 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. |
|
|
| 03061100 |
Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) |
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 |
1.00% |
|
|
1.00% |
Fixed |
kg. |
|
|
| 18-Jul-2007 |
1.00% |
|
Kg |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
|
kg. |
1.00% |
|
|
| 05-May-2005 |
|
|
1.00% |
kg. |
Fixed |
|
|
|
| 03061320 |
Prawns |
21-Sep-2013 |
|
0.30% |
|
Fixed |
1.00% |
kg. |
|
|
| 10-Oct-2012 |
|
|
1.00% |
kg. |
Fixed |
0.30% |
|
|
| 22-Sep-2011 |
kg. |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
|
|
1.00% |
Fixed |
kg. |
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
|
1.00% |
|
kg. |
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
1.00% |
kg. |
Fixed |
|
|
|
|
| 03061400 |
Crabs |
21-Sep-2013 |
Kg |
Fixed |
|
0.30% |
1.00% |
|
|
|
| 10-Oct-2012 |
Fixed |
|
0.30% |
|
1.00% |
Kg |
|
|
| 22-Sep-2011 |
Fixed |
|
2.00% |
Kg |
2.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
|
kg. |
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
Kg |
|
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
|
|
kg. |
1.00% |
Fixed |
|
|
| 05-May-2005 |
kg. |
1.00% |
|
|
Fixed |
|
|
|
| 03061900 |
Other, including flours, meals and pellets, of crustaceans, fit for human consumption, Not frozen : |
21-Sep-2013 |
Fixed |
0.30% |
|
1.00% |
|
kg. |
|
|
| 10-Oct-2012 |
|
|
Fixed |
0.30% |
kg. |
1.00% |
|
|
| 22-Sep-2011 |
2.00% |
|
|
Fixed |
2.00% |
kg. |
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
|
kg. |
|
|
| 18-Jul-2007 |
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
|
Fixed |
|
1.00% |
1.00% |
kg. |
|
|
| 05-May-2005 |
|
kg. |
|
|
Fixed |
1.00% |
|
|
| 03062100 |
Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) |
21-Sep-2013 |
2.30% |
3.30% |
10.2 |
14.6 |
kg. |
Fixed |
|
|
| 10-Oct-2012 |
1.30% |
|
Fixed |
3.50% |
|
kg. |
|
|
| 22-Sep-2011 |
kg. |
Fixed |
|
|
4.00% |
4.00% |
|
|
| 01-Sep-2008 |
1.00% |
|
|
kg. |
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
|
| 15-Jul-2006 |
|
|
kg. |
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
|
|
kg. |
1.00% |
Fixed |
|
|
| 03062200 |
Lobsters (Homarus spp.) |
21-Sep-2013 |
kg. |
Fixed |
10.2 |
3.30% |
14.6 |
2.30% |
|
|
| 10-Oct-2012 |
3.50% |
Fixed |
|
1.30% |
kg. |
|
|
|
| 22-Sep-2011 |
4.00% |
|
|
kg. |
4.00% |
Fixed |
|
|
| 01-Sep-2008 |
kg. |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
|
Kg |
|
|
|
| 15-Jul-2006 |
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 05-May-2005 |
kg. |
|
|
Fixed |
1.00% |
|
|
|