| 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 |   | 
	
					
		| 8907 | Other Floating Structures ( For Example, Rafts, Tanks, Coffer-dams, Landing-stages, Buoys And Beacons) |   | 
	
					
		| 890701 | Inflatable Life-Raft Complete with all other parts as per solas pack "A" alongwith the accessories 
 | 21-Sep-2013 |  | 1.70% |  | 1.70% |  | Fixed |  |   | 
	
		| 10-Oct-2012 |  | 2% |  | 2% |  | Fixed |  |   | 
	
		| 22-Sep-2011 |  | 2.00% |  | 2.00% |  | Fixed |  |   | 
	
					
		| 890799 | Others 
 | 21-Sep-2013 |  | 1.70% |  | 1.70% |  | Fixed |  |   | 
	
		| 10-Oct-2012 |  | 2% |  | 2% |  | Fixed |  |   | 
	
		| 22-Sep-2011 |  | 1.00% |  | 1.00% |  | Fixed |  |   | 
	
					
		| 89071000 | Inflatable rafts | 15-Nov-2016 | u | 2.00% |  | 2.00% |  | Fixed |  |   | 
	
		| 23-Nov-2015 | u | 2.00% |  | 2.00% |  | Fixed |  |   | 
	
		| 01-Sep-2008 | u | 1.00% |  | 1.00% |  | Fixed |  |   | 
	
		| 18-Jul-2007 | u | 1.00% |  | 1.00% |  | Fixed |  |   | 
	
		| 15-Jul-2006 | u | 2.10% |  | 1.00% |  | Fixed |  |   | 
	
		| 05-May-2005 | u | 2.00% |  | 1.00% |  | Fixed |  |   | 
	
					
		| 89079000 | Other | 15-Nov-2016 | u | 2.00% |  | 2.00% |  | Fixed |  |   | 
	
		| 23-Nov-2015 | u | 2.00% |  | 2.00% |  | Fixed |  |   | 
	
		| 01-Sep-2008 | u | 1.00% |  | 1.00% |  | Fixed |  |   | 
	
		| 18-Jul-2007 | u | 1.00% |  | 1.00% |  | Fixed |  |   | 
	
		| 15-Jul-2006 | u | 2.10% |  | 1.00% |  | Fixed |  |   | 
	
		| 05-May-2005 | u | 2.00% |  | 1.00% |  | Fixed |  |   |