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 |
  |
0302 |
Fish, Fresh Or Chilled, Excluding Fish Fillets And Other Fish Meat Of Heading 0304 - Salmonidae, Excluding Livers And Roes: |
  |
030269 |
Other:
|
21-Sep-2013 |
kg. |
0.30% |
Fixed |
1.00% |
|
|
|
  |
10-Oct-2012 |
kg. |
|
1.00% |
Fixed |
0.30% |
|
|
  |
22-Sep-2011 |
2.00% |
kg. |
|
Fixed |
2.00% |
|
|
  |
01-Sep-2008 |
|
1.00% |
1.00% |
|
Fixed |
|
|
  |
18-Jul-2007 |
|
|
Fixed |
1.00% |
|
1.00% |
|
  |
15-Jul-2006 |
|
|
Fixed |
1.00% |
|
1.00% |
|
  |
05-May-2005 |
1.00% |
|
|
|
|
Fixed |
|
  |
030201 |
In chilled form
|
15-Nov-2016 |
Fixed |
0.40% |
2.70% |
2.1 |
Kg |
14 |
|
  |
23-Nov-2015 |
2 |
Fixed |
13 |
2.60% |
0.40% |
Kg |
|
  |
030299 |
Others |
15-Nov-2016 |
0.15% |
|
|
|
1.00% |
Fixed |
|
  |
23-Nov-2015 |
|
|
Fixed |
0.15% |
1.00% |
|
|
  |
03026910 |
Hilsa |
21-Sep-2013 |
1.00% |
kg. |
Fixed |
|
|
0.30% |
|
  |
10-Oct-2012 |
|
1.00% |
kg. |
|
Fixed |
0.30% |
|
  |
22-Sep-2011 |
Fixed |
2.00% |
2.00% |
|
kg. |
|
|
  |
01-Sep-2008 |
1.00% |
|
kg. |
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
1.00% |
Kg |
Fixed |
1.00% |
|
|
|
  |
15-Jul-2006 |
1.00% |
|
kg. |
|
1.00% |
Fixed |
|
  |
05-May-2005 |
|
kg. |
|
1.00% |
Fixed |
|
|
  |
03026920 |
Dara |
21-Sep-2013 |
Fixed |
1.00% |
0.30% |
|
|
kg. |
|
  |
10-Oct-2012 |
kg. |
Fixed |
0.30% |
1.00% |
|
|
|
  |
22-Sep-2011 |
|
kg. |
2.00% |
2.00% |
|
Fixed |
|
  |
01-Sep-2008 |
|
kg. |
|
Fixed |
1.00% |
1.00% |
|
  |
18-Jul-2007 |
|
1.00% |
Kg |
|
Fixed |
1.00% |
|
  |
15-Jul-2006 |
kg. |
|
Fixed |
1.00% |
1.00% |
|
|
  |
05-May-2005 |
kg. |
1.00% |
Fixed |
|
|
|
|
  |
03026930 |
Pomfret |
21-Sep-2013 |
|
Kg |
0.30% |
1.00% |
Fixed |
|
|
  |
10-Oct-2012 |
0.30% |
|
Kg |
1.00% |
Fixed |
|
|
  |
22-Sep-2011 |
2.00% |
2.00% |
|
Kg |
|
Fixed |
|
  |
01-Sep-2008 |
|
Fixed |
1.00% |
|
1.00% |
kg. |
|
  |
18-Jul-2007 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
  |
15-Jul-2006 |
1.00% |
Fixed |
|
1.00% |
kg. |
|
|
  |
05-May-2005 |
|
1.00% |
|
kg. |
Fixed |
|
|
  |
03026990 |
Other |
21-Sep-2013 |
0.30% |
kg. |
|
|
1.00% |
Fixed |
|
  |
10-Oct-2012 |
0.30% |
1.00% |
|
|
kg. |
Fixed |
|
  |
22-Sep-2011 |
|
|
kg. |
Fixed |
2.00% |
2.00% |
|
  |
01-Sep-2008 |
kg. |
|
Fixed |
1.00% |
|
1.00% |
|
  |
18-Jul-2007 |
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
  |
15-Jul-2006 |
Fixed |
1.00% |
|
kg. |
1.00% |
|
|
  |
05-May-2005 |
|
|
kg. |
1.00% |
|
Fixed |
|
  |
03027000 |
Livers and roes |
21-Sep-2013 |
|
kg. |
0.30% |
|
Fixed |
1.00% |
|
  |
10-Oct-2012 |
|
0.30% |
kg. |
Fixed |
|
1.00% |
|
  |
22-Sep-2011 |
|
2.00% |
|
kg. |
2.00% |
Fixed |
|
  |
01-Sep-2008 |
1.00% |
kg. |
1.00% |
|
Fixed |
|
|
  |
18-Jul-2007 |
|
|
1.00% |
Kg |
1.00% |
Fixed |
|
  |
15-Jul-2006 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
  |
05-May-2005 |
|
|
1.00% |
kg. |
Fixed |
|
|
  |
03021100 |
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus |
21-Sep-2013 |
|
0.30% |
kg. |
|
1.00% |
Fixed |
|
  |
10-Oct-2012 |
1.00% |
|
kg. |
|
Fixed |
0.30% |
|
  |
22-Sep-2011 |
|
|
kg. |
2.00% |
Fixed |
2.00% |
|
  |
01-Sep-2008 |
kg. |
|
Fixed |
1.00% |
1.00% |
|
|
  |
18-Jul-2007 |
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
  |
15-Jul-2006 |
Fixed |
1.00% |
|
kg. |
1.00% |
|
|
  |
05-May-2005 |
|
|
kg. |
|
1.00% |
Fixed |
|
  |
03021200 |
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawyt |
21-Sep-2013 |
kg. |
|
0.30% |
Fixed |
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% |
1.00% |
|
Fixed |
kg. |
|
|
  |
18-Jul-2007 |
|
|
1.00% |
1.00% |
Kg |
Fixed |
|
  |
15-Jul-2006 |
|
kg. |
|
Fixed |
1.00% |
1.00% |
|
  |
05-May-2005 |
|
kg. |
|
1.00% |
Fixed |
|
|
  |
03021900 |
Other, Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), |
21-Sep-2013 |
Fixed |
|
0.30% |
|
kg. |
1.00% |
|
  |
10-Oct-2012 |
|
0.30% |
|
Fixed |
kg. |
1.00% |
|
  |
22-Sep-2011 |
Fixed |
2.00% |
2.00% |
|
kg. |
|
|
  |
01-Sep-2008 |
1.00% |
kg. |
Fixed |
|
|
1.00% |
|
  |
18-Jul-2007 |
Fixed |
Kg |
|
1.00% |
1.00% |
|
|
  |
15-Jul-2006 |
1.00% |
Fixed |
|
|
1.00% |
kg. |
|
  |
05-May-2005 |
|
Fixed |
|
|
1.00% |
kg. |
|
  |
03022100 |
Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) |
21-Sep-2013 |
0.30% |
Fixed |
1.00% |
|
|
Kg |
|
  |
10-Oct-2012 |
Kg |
|
Fixed |
1.00% |
0.30% |
|
|
  |
22-Sep-2011 |
Fixed |
|
|
2.00% |
2.00% |
Kg |
|
  |
01-Sep-2008 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
  |
18-Jul-2007 |
|
1.00% |
Fixed |
|
1.00% |
Kg |
|
  |
15-Jul-2006 |
kg. |
|
Fixed |
1.00% |
1.00% |
|
|
  |
05-May-2005 |
|
|
Fixed |
1.00% |
|
kg. |
|
  |
03022200 |
Plaice (Pleuronectes platessa) |
21-Sep-2013 |
kg. |
|
Fixed |
|
1.00% |
0.30% |
|
  |
10-Oct-2012 |
Fixed |
0.30% |
|
1.00% |
kg. |
|
|
  |
22-Sep-2011 |
|
|
kg. |
Fixed |
2.00% |
2.00% |
|
  |
01-Sep-2008 |
1.00% |
|
kg. |
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
  |
15-Jul-2006 |
1.00% |
kg. |
|
Fixed |
1.00% |
|
|
  |
05-May-2005 |
|
1.00% |
|
kg. |
|
Fixed |
|
  |
03022300 |
Sole (Solea spp.) |
21-Sep-2013 |
1.00% |
|
|
kg. |
Fixed |
0.30% |
|
  |
10-Oct-2012 |
1.00% |
0.30% |
|
|
kg. |
Fixed |
|
  |
22-Sep-2011 |
kg. |
2.00% |
2.00% |
|
Fixed |
|
|
  |
01-Sep-2008 |
kg. |
|
Fixed |
1.00% |
1.00% |
|
|
  |
18-Jul-2007 |
Kg |
|
Fixed |
1.00% |
|
1.00% |
|
  |
15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
  |
05-May-2005 |
1.00% |
kg. |
Fixed |
|
|
|
|
  |
03022900 |
Other, Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelam |
21-Sep-2013 |
kg. |
0.30% |
Fixed |
1.00% |
|
|
|
  |
10-Oct-2012 |
1.00% |
kg. |
Fixed |
|
|
0.30% |
|
  |
22-Sep-2011 |
2.00% |
|
kg. |
|
Fixed |
2.00% |
|
  |
01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
kg. |
|
|
  |
18-Jul-2007 |
1.00% |
|
Kg |
|
1.00% |
Fixed |
|
  |
15-Jul-2006 |
|
kg. |
1.00% |
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
Fixed |
kg. |
|
|
1.00% |
|
  |
03023100 |
Albacore or longfinned tunas (Thunnus alalunga) |
21-Sep-2013 |
Kg |
|
|
1.00% |
Fixed |
0.30% |
|
  |
10-Oct-2012 |
1.00% |
|
|
Kg |
Fixed |
0.30% |
|
  |
22-Sep-2011 |
2.00% |
Fixed |
2.00% |
|
|
Kg |
|
  |
01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
  |
18-Jul-2007 |
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
  |
15-Jul-2006 |
1.00% |
|
kg. |
1.00% |
|
Fixed |
|
  |
05-May-2005 |
|
kg. |
|
Fixed |
1.00% |
|
|
  |
03023200 |
Yellowfin tunas (Thunnus albacares) |
21-Sep-2013 |
0.30% |
Fixed |
1.00% |
|
kg. |
|
|
  |
10-Oct-2012 |
|
0.30% |
1.00% |
kg. |
|
Fixed |
|
  |
22-Sep-2011 |
2.00% |
|
kg. |
2.00% |
Fixed |
|
|
  |
01-Sep-2008 |
|
Fixed |
|
1.00% |
kg. |
1.00% |
|
  |
18-Jul-2007 |
1.00% |
1.00% |
Kg |
Fixed |
|
|
|
  |
15-Jul-2006 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
  |
05-May-2005 |
|
1.00% |
Fixed |
kg. |
|
|
|
  |
03023300 |
Skipjack or stripe-bellied bonito |
21-Sep-2013 |
|
0.30% |
|
kg. |
1.00% |
Fixed |
|
  |
10-Oct-2012 |
kg. |
0.30% |
|
Fixed |
1.00% |
|
|
  |
22-Sep-2011 |
2.00% |
|
kg. |
|
Fixed |
2.00% |
|
  |
01-Sep-2008 |
|
|
1.00% |
kg. |
Fixed |
1.00% |
|
  |
18-Jul-2007 |
1.00% |
1.00% |
|
Fixed |
Kg |
|
|
  |
15-Jul-2006 |
Fixed |
|
|
1.00% |
kg. |
1.00% |
|
  |
05-May-2005 |
|
|
1.00% |
kg. |
|
Fixed |
|
  |
03023400 |
Bigeye tunas (thunnus obesus) |
21-Sep-2013 |
1.00% |
|
|
kg. |
0.30% |
Fixed |
|
  |
10-Oct-2012 |
1.00% |
Fixed |
0.30% |
|
kg. |
|
|
  |
22-Sep-2011 |
Fixed |
2.00% |
|
2.00% |
kg. |
|
|
  |
01-Sep-2008 |
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
  |
18-Jul-2007 |
|
1.00% |
Kg |
|
1.00% |
Fixed |
|
  |
15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
  |
05-May-2005 |
|
Fixed |
1.00% |
|
kg. |
|
|
  |
03023500 |
Bluefin tunas (thunnus thynnus) |
21-Sep-2013 |
Fixed |
|
|
0.30% |
1.00% |
Kg |
|
  |
10-Oct-2012 |
0.30% |
|
1.00% |
Kg |
Fixed |
|
|
  |
22-Sep-2011 |
|
|
Kg |
Fixed |
2.00% |
2.00% |
|
  |
01-Sep-2008 |
kg. |
1.00% |
|
Fixed |
1.00% |
|
|
  |
18-Jul-2007 |
|
Kg |
|
1.00% |
Fixed |
1.00% |
|
  |
15-Jul-2006 |
|
Fixed |
1.00% |
|
1.00% |
kg. |
|
  |
05-May-2005 |
1.00% |
|
|
kg. |
|
Fixed |
|
  |
03023600 |
Southern bluefin tunas (Thunnus maccoyii) |
21-Sep-2013 |
|
|
kg. |
Fixed |
0.30% |
1.00% |
|
  |
10-Oct-2012 |
|
|
kg. |
Fixed |
1.00% |
0.30% |
|
  |
22-Sep-2011 |
2.00% |
2.00% |
|
Fixed |
|
kg. |
|
  |
01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
|
kg. |
|
  |
18-Jul-2007 |
|
Fixed |
1.00% |
|
1.00% |
Kg |
|
  |
15-Jul-2006 |
|
kg. |
|
Fixed |
1.00% |
1.00% |
|
  |
05-May-2005 |
Fixed |
|
|
|
kg. |
1.00% |
|
  |
03023900 |
Other |
21-Sep-2013 |
kg. |
0.30% |
Fixed |
1.00% |
|
|
|
  |
10-Oct-2012 |
Fixed |
|
|
0.30% |
1.00% |
kg. |
|
  |
22-Sep-2011 |
Fixed |
2.00% |
2.00% |
|
kg. |
|
|
  |
01-Sep-2008 |
1.00% |
|
kg. |
|
Fixed |
1.00% |
|
  |
18-Jul-2007 |
|
1.00% |
Fixed |
1.00% |
|
Kg |
|
  |
15-Jul-2006 |
kg. |
1.00% |
1.00% |
|
Fixed |
|
|
  |
05-May-2005 |
|
Fixed |
kg. |
|
|
1.00% |
|
  |
03024000 |
Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes |
21-Sep-2013 |
1.00% |
Fixed |
0.30% |
kg. |
|
|
|
  |
10-Oct-2012 |
|
kg. |
Fixed |
0.30% |
1.00% |
|
|
  |
22-Sep-2011 |
2.00% |
2.00% |
|
|
kg. |
Fixed |
|
  |
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 |
kg. |
|
Fixed |
1.00% |
|
|
|
  |
03025000 |
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes, Other fish, excludin |
21-Sep-2013 |
1.00% |
|
Kg |
0.30% |
|
Fixed |
|
  |
10-Oct-2012 |
Kg |
|
1.00% |
Fixed |
|
0.30% |
|
  |
22-Sep-2011 |
Kg |
2.00% |
Fixed |
|
2.00% |
|
|
  |
01-Sep-2008 |
Fixed |
|
1.00% |
kg. |
1.00% |
|
|
  |
18-Jul-2007 |
1.00% |
Kg |
Fixed |
|
|
1.00% |
|
  |
15-Jul-2006 |
|
1.00% |
1.00% |
|
kg. |
Fixed |
|
  |
05-May-2005 |
1.00% |
kg. |
Fixed |
|
|
|
|
  |
03026100 |
Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Spr |
21-Sep-2013 |
|
kg. |
1.00% |
Fixed |
|
0.30% |
|
  |
10-Oct-2012 |
Fixed |
1.00% |
|
kg. |
0.30% |
|
|
  |
22-Sep-2011 |
|
kg. |
|
Fixed |
2.00% |
2.00% |
|
  |
01-Sep-2008 |
|
1.00% |
|
Fixed |
kg. |
1.00% |
|
  |
18-Jul-2007 |
|
Fixed |
Kg |
|
1.00% |
1.00% |
|
  |
15-Jul-2006 |
1.00% |
|
kg. |
1.00% |
Fixed |
|
|
  |
05-May-2005 |
|
1.00% |
kg. |
|
Fixed |
|
|
  |
03026200 |
Haddock (Melanogrammus aeglefinus) |
21-Sep-2013 |
|
kg. |
0.30% |
Fixed |
1.00% |
|
|
  |
10-Oct-2012 |
|
kg. |
|
1.00% |
Fixed |
0.30% |
|
  |
22-Sep-2011 |
2.00% |
|
2.00% |
kg. |
|
Fixed |
|
  |
01-Sep-2008 |
Fixed |
|
1.00% |
1.00% |
|
kg. |
|
  |
18-Jul-2007 |
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
  |
15-Jul-2006 |
1.00% |
|
|
kg. |
Fixed |
1.00% |
|
  |
05-May-2005 |
1.00% |
|
kg. |
|
|
Fixed |
|
  |
03026300 |
Coalfish (Pollachius virens) |
21-Sep-2013 |
|
0.30% |
1.00% |
kg. |
Fixed |
|
|
  |
10-Oct-2012 |
0.30% |
|
1.00% |
kg. |
|
Fixed |
|
  |
22-Sep-2011 |
kg. |
|
Fixed |
2.00% |
2.00% |
|
|
  |
01-Sep-2008 |
Fixed |
1.00% |
|
kg. |
1.00% |
|
|
  |
18-Jul-2007 |
|
1.00% |
Fixed |
Kg |
1.00% |
|
|
  |
15-Jul-2006 |
Fixed |
1.00% |
|
kg. |
|
1.00% |
|
  |
05-May-2005 |
|
kg. |
|
Fixed |
1.00% |
|
|
  |
03026400 |
Mackerel (Scomber scombrus, Scomber austral asicus, Scomber japonicus) |
21-Sep-2013 |
Kg |
Fixed |
1.00% |
0.30% |
|
|
|
  |
10-Oct-2012 |
|
|
Fixed |
Kg |
1.00% |
0.30% |
|
  |
22-Sep-2011 |
2.00% |
2.00% |
|
Fixed |
|
Kg |
|
  |
01-Sep-2008 |
1.00% |
1.00% |
|
|
kg. |
Fixed |
|
  |
18-Jul-2007 |
1.00% |
|
1.00% |
Kg |
|
Fixed |
|
  |
15-Jul-2006 |
|
kg. |
|
Fixed |
1.00% |
1.00% |
|
  |
05-May-2005 |
|
|
|
kg. |
1.00% |
Fixed |
|
  |
03026500 |
Dogfish and other sharks |
21-Sep-2013 |
Fixed |
1.00% |
|
|
kg. |
0.30% |
|
  |
10-Oct-2012 |
|
|
0.30% |
1.00% |
kg. |
Fixed |
|
  |
22-Sep-2011 |
Fixed |
2.00% |
2.00% |
|
kg. |
|
|
  |
01-Sep-2008 |
kg. |
|
Fixed |
1.00% |
1.00% |
|
|
  |
18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
  |
15-Jul-2006 |
|
1.00% |
Fixed |
|
1.00% |
kg. |
|
  |
05-May-2005 |
Fixed |
kg. |
|
|
1.00% |
|
|
  |
03026600 |
Eels (Anguilla spp.) |
21-Sep-2013 |
0.30% |
kg. |
|
|
1.00% |
Fixed |
|
  |
10-Oct-2012 |
Fixed |
0.30% |
1.00% |
|
|
kg. |
|
  |
22-Sep-2011 |
|
|
kg. |
Fixed |
2.00% |
2.00% |
|
  |
01-Sep-2008 |
1.00% |
|
kg. |
|
Fixed |
1.00% |
|
  |
18-Jul-2007 |
1.00% |
|
|
Kg |
1.00% |
Fixed |
|
  |
15-Jul-2006 |
Fixed |
1.00% |
|
|
kg. |
1.00% |
|
  |
05-May-2005 |
|
Fixed |
1.00% |
|
|
kg. |
|
  |
03026700 |
Swordfish (Xiphias gladius) |
21-Sep-2013 |
|
kg. |
0.30% |
|
Fixed |
1.00% |
|
  |
10-Oct-2012 |
|
Fixed |
1.00% |
|
0.30% |
kg. |
|
  |
22-Sep-2011 |
Fixed |
|
2.00% |
|
kg. |
2.00% |
|
  |
01-Sep-2008 |
|
1.00% |
kg. |
1.00% |
|
Fixed |
|
  |
18-Jul-2007 |
Fixed |
|
|
1.00% |
Kg |
1.00% |
|
  |
15-Jul-2006 |
1.00% |
1.00% |
|
kg. |
Fixed |
|
|
  |
05-May-2005 |
|
|
|
1.00% |
kg. |
Fixed |
|
  |
03026800 |
Toothfish (Dissostichus spp.) |
21-Sep-2013 |
|
1.00% |
Fixed |
|
0.30% |
Kg |
|
  |
10-Oct-2012 |
|
Kg |
0.30% |
|
1.00% |
Fixed |
|
  |
22-Sep-2011 |
Kg |
|
Fixed |
2.00% |
2.00% |
|
|
  |
01-Sep-2008 |
1.00% |
|
Fixed |
kg. |
1.00% |
|
|
  |
18-Jul-2007 |
|
Fixed |
Kg |
|
1.00% |
1.00% |
|
  |
15-Jul-2006 |
kg. |
1.00% |
Fixed |
|
1.00% |
|
|
  |
05-May-2005 |
kg. |
Fixed |
|
|
1.00% |
|
|
  |