| 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 |
|
| 9013 |
Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter |
|
| 901380 |
Other devices, appliances and instruments:
|
01-Sep-2008 |
|
|
Fixed |
|
5.60% |
1.80% |
|
|
| 01-Apr-2007 |
|
6.30% |
|
|
Fixed |
2.00% |
|
|
| 15-Jul-2006 |
|
5.30% |
|
Fixed |
|
2.00% |
|
|
| 05-May-2005 |
2.00% |
5.00% |
|
|
Fixed |
|
|
|
| 901390 |
Parts and accessories:
|
01-Sep-2008 |
|
5.60% |
1.80% |
|
|
Fixed |
|
|
| 01-Apr-2007 |
|
6.30% |
2.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
|
|
2.00% |
|
5.30% |
|
|
| 05-May-2005 |
|
|
5.00% |
Fixed |
2.00% |
|
|
|
| 901310 |
Telescopic sights for fitting to arms; periscopes ; telescopes designed to form parts of machines, a |
01-Sep-2008 |
|
|
|
5.60% |
Fixed |
1.80% |
|
|
| 01-Apr-2007 |
|
|
2.00% |
6.30% |
Fixed |
|
|
|
| 15-Jul-2006 |
Fixed |
|
2.00% |
|
|
5.30% |
|
|
| 05-May-2005 |
|
|
5.00% |
Fixed |
|
2.00% |
|
|
| 901301 |
Liquid Crystal Display |
21-Sep-2013 |
1% |
1% |
|
|
|
Fixed |
|
|
| 10-Oct-2012 |
2%
|
Fixed |
|
2%
|
|
|
|
|
| 22-Sep-2011 |
|
2.00% |
|
Fixed |
|
4.20% |
|
|
| 901399 |
Others |
21-Sep-2013 |
|
1% |
|
|
Fixed |
1% |
|
|
| 10-Oct-2012 |
2%
|
|
|
|
2%
|
Fixed |
|
|
| 22-Sep-2011 |
|
Fixed |
|
1.00% |
4.20% |
|
|
|
| 90139010 |
Parts and accessories: For liquid crystal devices (LCD) |
15-Nov-2016 |
Fixed |
kg. |
1.00% |
|
1.00% |
|
|
|
| 23-Nov-2015 |
kg. |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 01-Sep-2008 |
1.80% |
Fixed |
5.60% |
|
Kg |
|
|
|
| 01-Apr-2007 |
2.00% |
|
6.30% |
|
Kg |
Fixed |
|
|
| 15-Jul-2006 |
Kg |
5.30% |
Fixed |
|
|
2.00% |
|
|
| 05-May-2005 |
5.00% |
|
|
Kg |
2.00% |
Fixed |
|
|
| 90132000 |
Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, ap |
15-Nov-2016 |
|
Fixed |
1.00% |
|
1.00% |
u |
|
|
| 23-Nov-2015 |
|
|
u |
Fixed |
1.00% |
1.00% |
|
|
| 01-Sep-2008 |
5.60% |
u |
Fixed |
|
1.80% |
|
|
|
| 01-Apr-2007 |
6.30% |
2.00% |
|
Fixed |
|
u |
|
|
| 15-Jul-2006 |
5.30% |
|
|
u |
2.00% |
Fixed |
|
|
| 05-May-2005 |
2.00% |
u |
|
5.00% |
Fixed |
|
|
|
| 90131020 |
Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, ap |
15-Nov-2016 |
|
1.00% |
1.00% |
|
u |
Fixed |
|
|
| 23-Nov-2015 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 01-Sep-2008 |
u |
|
Fixed |
1.80% |
5.60% |
|
|
|
| 01-Apr-2007 |
u |
2.00% |
Fixed |
6.30% |
|
|
|
|
| 15-Jul-2006 |
5.30% |
Fixed |
|
|
2.00% |
u |
|
|
| 05-May-2005 |
u |
|
5.00% |
2.00% |
Fixed |
|
|
|
| 90138010 |
Other devices, appliances and instruments: Liquid crystal devices (LCD) |
15-Nov-2016 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
|
1.00% |
|
u |
1.00% |
|
|
| 01-Sep-2008 |
|
1.80% |
5.60% |
|
u |
Fixed |
|
|
| 01-Apr-2007 |
Fixed |
6.30% |
|
|
u |
2.00% |
|
|
| 15-Jul-2006 |
2.00% |
|
5.30% |
u |
Fixed |
|
|
|
| 05-May-2005 |
|
u |
5.00% |
|
Fixed |
2.00% |
|
|
| 90131010 |
Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, ap |
15-Nov-2016 |
1.00% |
1.00% |
|
u |
Fixed |
|
|
|
| 23-Nov-2015 |
u |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 01-Sep-2008 |
|
Fixed |
|
5.60% |
1.80% |
u |
|
|
| 01-Apr-2007 |
2.00% |
|
|
6.30% |
Fixed |
u |
|
|
| 15-Jul-2006 |
|
|
u |
Fixed |
2.00% |
5.30% |
|
|
| 05-May-2005 |
|
|
u |
Fixed |
5.00% |
2.00% |
|
|
| 90138090 |
Other devices, appliances and instruments: Other |
15-Nov-2016 |
u |
1.00% |
|
1.00% |
Fixed |
|
|
|
| 23-Nov-2015 |
|
u |
Fixed |
1.00% |
1.00% |
|
|
|
| 01-Sep-2008 |
|
u |
5.60% |
Fixed |
1.80% |
|
|
|
| 01-Apr-2007 |
|
|
u |
Fixed |
6.30% |
2.00% |
|
|
| 15-Jul-2006 |
2.00% |
|
5.30% |
u |
|
Fixed |
|
|
| 05-May-2005 |
5.00% |
|
u |
Fixed |
|
2.00% |
|
|
| 90131090 |
Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, ap |
15-Nov-2016 |
|
u |
|
Fixed |
1.00% |
1.00% |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
1.00% |
u |
|
|
|
|
| 01-Sep-2008 |
5.60% |
1.80% |
|
Fixed |
u |
|
|
|
| 01-Apr-2007 |
6.30% |
|
u |
|
2.00% |
Fixed |
|
|
| 15-Jul-2006 |
2.00% |
|
5.30% |
u |
|
Fixed |
|
|
| 05-May-2005 |
5.00% |
|
2.00% |
u |
|
Fixed |
|
|
| 90139090 |
Parts and accessories: Other |
15-Nov-2016 |
|
kg. |
|
1.00% |
Fixed |
1.00% |
|
|
| 23-Nov-2015 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
|
| 01-Sep-2008 |
|
Fixed |
Kg |
|
5.60% |
1.80% |
|
|
| 01-Apr-2007 |
|
|
Fixed |
Kg |
2.00% |
6.30% |
|
|
| 15-Jul-2006 |
2.00% |
5.30% |
Kg |
Fixed |
|
|
|
|
| 05-May-2005 |
5.00% |
|
|
2.00% |
Fixed |
Kg |
|
|