| 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 |
|
| 0307 |
Molluscs, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Molluscs,whether In Shell Or Not,whetheror Not Cooked Before Or During The Smoking Process; Flours, Meals And Pellets Of Molluscs, Fit For Human Consumption |
|
| 030739 |
Other:
|
21-Sep-2013 |
Fixed |
3.30% |
kg. |
10.2 |
2.30% |
14.6 |
|
|
| 10-Oct-2012 |
kg. |
Fixed |
1.30% |
|
3.50% |
|
|
|
| 22-Sep-2011 |
4.00% |
|
kg. |
|
4.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
|
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
Fixed |
|
1.00% |
|
|
|
| 15-Jul-2006 |
|
1.00% |
Fixed |
1.00% |
|
|
|
|
| 05-May-2005 |
|
|
Fixed |
|
|
1.00% |
|
|
| 030741 |
Live, fresh and chilled:
|
21-Sep-2013 |
14.6 |
Fixed |
Kg |
2.30% |
3.30% |
10.2 |
|
|
| 10-Oct-2012 |
|
Kg |
1.30% |
|
Fixed |
3.50% |
|
|
| 22-Sep-2011 |
|
4.00% |
4.00% |
Kg |
Fixed |
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
|
|
1.00% |
|
|
|
| 18-Jul-2007 |
|
|
1.00% |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
|
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
1.00% |
|
|
|
|
Fixed |
|
|
| 030749 |
Other: |
21-Sep-2013 |
10.2 |
Fixed |
3.30% |
kg. |
14.6 |
2.30% |
|
|
| 10-Oct-2012 |
Fixed |
1.30% |
|
kg. |
|
3.50% |
|
|
| 22-Sep-2011 |
Fixed |
|
4.00% |
kg. |
|
4.00% |
|
|
| 01-Sep-2008 |
|
|
Fixed |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
|
|
1.00% |
|
|
Fixed |
|
|
| 030799 |
Others |
15-Nov-2016 |
|
Fixed |
|
0.15% |
|
1% |
|
|
| 23-Nov-2015 |
|
0.15% |
|
1% |
Fixed |
|
|
|
| 21-Sep-2013 |
Kg |
Fixed |
10.2 |
2.30% |
3.30% |
14.6 |
|
|
| 10-Oct-2012 |
|
Fixed |
1.30% |
|
3.50% |
Kg |
|
|
| 22-Sep-2011 |
Fixed |
4.00% |
|
|
Kg |
4.00% |
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
|
1.00% |
|
|
|
|
| 18-Jul-2007 |
|
|
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
|
1.00% |
|
|
| 05-May-2005 |
|
|
|
|
Fixed |
1.00% |
|
|
| 030701 |
In chilled or frozen form |
15-Nov-2016 |
0.40% |
14 |
2.1 |
2.70% |
Kg |
Fixed |
|
|
| 23-Nov-2015 |
0.40% |
13 |
2.60% |
2 |
Fixed |
Kg |
|
|
| 03079910 |
Sea shell flesh |
21-Sep-2013 |
Fixed |
14.6 |
2.30% |
3.30% |
10.2 |
kg. |
|
|
| 10-Oct-2012 |
|
|
1.30% |
kg. |
Fixed |
3.50% |
|
|
| 22-Sep-2011 |
4.00% |
Fixed |
|
4.00% |
|
kg. |
|
|
| 01-Sep-2008 |
1.00% |
kg. |
|
|
Fixed |
1.00% |
|
|
| 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 |
|
|
| 03079920 |
Jelly fish (Rhopelina Spp.,) dried salted or frozen |
21-Sep-2013 |
2.30% |
3.30% |
10.2 |
14.6 |
Fixed |
kg. |
|
|
| 10-Oct-2012 |
|
3.50% |
1.30% |
Fixed |
|
kg. |
|
|
| 22-Sep-2011 |
kg. |
Fixed |
|
|
4.00% |
4.00% |
|
|
| 01-Sep-2008 |
kg. |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
Kg |
1.00% |
|
|
|
| 15-Jul-2006 |
kg. |
1.00% |
|
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
|
|
kg. |
|
Fixed |
1.00% |
|
|
| 03079990 |
Other |
21-Sep-2013 |
kg. |
Fixed |
|
|
0.30% |
1.00% |
|
|
| 10-Oct-2012 |
Fixed |
0.30% |
|
kg. |
1.00% |
|
|
|
| 22-Sep-2011 |
2.00% |
|
|
kg. |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
|
|
1.00% |
kg. |
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
kg. |
|
1.00% |
|
|
| 05-May-2005 |
Fixed |
|
|
|
kg. |
1.00% |
|
|
| 03074910 |
Squid tubes - frozen |
21-Sep-2013 |
10.2 |
2.30% |
14.6 |
Fixed |
3.30% |
Kg |
|
|
| 10-Oct-2012 |
Fixed |
1.30% |
|
3.50% |
|
Kg |
|
|
| 22-Sep-2011 |
|
Kg |
|
4.00% |
Fixed |
4.00% |
|
|
| 01-Sep-2008 |
|
kg. |
1.00% |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
|
1.00% |
Kg |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
1.00% |
|
|
kg. |
|
|
| 05-May-2005 |
kg. |
Fixed |
|
1.00% |
|
|
|
|
| 03074920 |
Whole squids - frozen |
21-Sep-2013 |
14.6 |
kg. |
Fixed |
10.2 |
2.30% |
3.30% |
|
|
| 10-Oct-2012 |
kg. |
|
Fixed |
1.30% |
|
3.50% |
|
|
| 22-Sep-2011 |
|
kg. |
4.00% |
Fixed |
4.00% |
|
|
|
| 01-Sep-2008 |
kg. |
|
1.00% |
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 |
1.00% |
|
kg. |
|
|
|
| 03074930 |
Dried squids |
21-Sep-2013 |
3.30% |
10.2 |
kg. |
Fixed |
14.6 |
2.30% |
|
|
| 10-Oct-2012 |
|
|
1.30% |
kg. |
Fixed |
3.50% |
|
|
| 22-Sep-2011 |
kg. |
4.00% |
Fixed |
|
4.00% |
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
1.00% |
kg. |
|
|
|
|
| 18-Jul-2007 |
|
1.00% |
Fixed |
1.00% |
|
Kg |
|
|
| 15-Jul-2006 |
|
|
kg. |
Fixed |
1.00% |
1.00% |
|
|
| 05-May-2005 |
Fixed |
|
kg. |
|
|
1.00% |
|
|
| 03074990 |
Other, Octopus (Octopus spp.) : |
21-Sep-2013 |
Fixed |
kg. |
2.30% |
3.30% |
10.2 |
14.6 |
|
|
| 10-Oct-2012 |
kg. |
|
3.50% |
1.30% |
Fixed |
|
|
|
| 22-Sep-2011 |
4.00% |
4.00% |
kg. |
Fixed |
|
|
|
|
| 01-Sep-2008 |
|
1.00% |
kg. |
1.00% |
Fixed |
|
|
|
| 18-Jul-2007 |
|
Fixed |
1.00% |
|
Kg |
1.00% |
|
|
| 15-Jul-2006 |
kg. |
1.00% |
Fixed |
1.00% |
|
|
|
|
| 05-May-2005 |
|
|
kg. |
|
Fixed |
1.00% |
|
|
| 03075100 |
Live, fresh or chilled |
21-Sep-2013 |
3.30% |
14.6 |
2.30% |
Kg |
Fixed |
10.2 |
|
|
| 10-Oct-2012 |
Kg |
|
3.50% |
Fixed |
|
1.30% |
|
|
| 22-Sep-2011 |
4.00% |
|
|
Kg |
4.00% |
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 |
|
1.00% |
Fixed |
|
|
kg. |
|
|
| 03075900 |
Other |
21-Sep-2013 |
2.30% |
3.30% |
10.2 |
kg. |
14.6 |
Fixed |
|
|
| 10-Oct-2012 |
1.30% |
Fixed |
3.50% |
|
|
kg. |
|
|
| 22-Sep-2011 |
|
kg. |
4.00% |
|
Fixed |
4.00% |
|
|
| 01-Sep-2008 |
|
Fixed |
|
1.00% |
1.00% |
kg. |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
Fixed |
|
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
|
Fixed |
1.00% |
|
kg. |
|
|
| 05-May-2005 |
kg. |
|
Fixed |
|
1.00% |
|
|
|
| 03076000 |
Snails, other than sea snails, Other, including flours, meals and pellets, of aquatic invertebrates |
21-Sep-2013 |
kg. |
14.6 |
2.30% |
10.2 |
Fixed |
3.30% |
|
|
| 10-Oct-2012 |
1.30% |
|
kg. |
|
3.50% |
Fixed |
|
|
| 22-Sep-2011 |
4.00% |
kg. |
|
|
4.00% |
Fixed |
|
|
| 01-Sep-2008 |
|
|
1.00% |
kg. |
Fixed |
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 |
|
|
|
|
| 03079100 |
Live, fresh or chilled |
21-Sep-2013 |
10.2 |
2.30% |
14.6 |
3.30% |
kg. |
Fixed |
|
|
| 10-Oct-2012 |
|
3.50% |
kg. |
|
Fixed |
1.30% |
|
|
| 22-Sep-2011 |
kg. |
|
4.00% |
Fixed |
4.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
Fixed |
|
1.00% |
|
kg. |
|
|
| 18-Jul-2007 |
|
1.00% |
Kg |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
1.00% |
|
kg. |
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
Fixed |
1.00% |
|
|
|
kg. |
|
|
| 03074110 |
Cuttle fish |
21-Sep-2013 |
3.30% |
14.6 |
2.30% |
kg. |
Fixed |
10.2 |
|
|
| 10-Oct-2012 |
|
1.30% |
kg. |
|
3.50% |
Fixed |
|
|
| 22-Sep-2011 |
kg. |
4.00% |
Fixed |
4.00% |
|
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
|
1.00% |
kg. |
|
|
| 18-Jul-2007 |
Fixed |
Kg |
|
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
kg. |
|
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
kg. |
1.00% |
Fixed |
|
|
|
|
| 03074120 |
Squid |
21-Sep-2013 |
Fixed |
2.30% |
3.30% |
10.2 |
kg. |
14.6 |
|
|
| 10-Oct-2012 |
|
|
kg. |
1.30% |
Fixed |
3.50% |
|
|
| 22-Sep-2011 |
|
Fixed |
4.00% |
|
kg. |
4.00% |
|
|
| 01-Sep-2008 |
|
kg. |
Fixed |
|
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 |
|
|
| 03073910 |
Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp. |
21-Sep-2013 |
14.6 |
kg. |
Fixed |
10.2 |
2.30% |
3.30% |
|
|
| 10-Oct-2012 |
3.50% |
kg. |
|
Fixed |
1.30% |
|
|
|
| 22-Sep-2011 |
|
kg. |
4.00% |
Fixed |
4.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
|
kg. |
|
1.00% |
Fixed |
|
|
| 18-Jul-2007 |
|
Kg |
|
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
kg. |
Fixed |
|
|
1.00% |
|
|
| 05-May-2005 |
|
|
Fixed |
1.00% |
|
kg. |
|
|
| 03073990 |
Other, Cuttle fish (Sepia officinalis, Rossia macrosoma, Septiola spp.) and squid (Ommastrephes spp. |
21-Sep-2013 |
2.30% |
3.30% |
10.2 |
kg. |
Fixed |
14.6 |
|
|
| 10-Oct-2012 |
kg. |
Fixed |
3.50% |
|
|
1.30% |
|
|
| 22-Sep-2011 |
|
4.00% |
|
Fixed |
kg. |
4.00% |
|
|
| 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% |
Fixed |
|
kg. |
|
|
|
|
| 03071000 |
Oysters |
21-Sep-2013 |
|
|
kg. |
Fixed |
0.30% |
1.00% |
|
|
| 10-Oct-2012 |
|
Fixed |
1.00% |
|
kg. |
0.30% |
|
|
| 22-Sep-2011 |
Fixed |
|
|
2.00% |
2.00% |
kg. |
|
|
| 01-Sep-2008 |
kg. |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
Kg |
|
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
|
kg. |
1.00% |
|
|
| 05-May-2005 |
|
Fixed |
1.00% |
|
kg. |
|
|
|
| 03072100 |
Live, fresh or chilled |
21-Sep-2013 |
Fixed |
10.2 |
3.30% |
14.6 |
2.30% |
kg. |
|
|
| 10-Oct-2012 |
Fixed |
|
1.30% |
kg. |
|
3.50% |
|
|
| 22-Sep-2011 |
|
|
Fixed |
kg. |
4.00% |
4.00% |
|
|
| 01-Sep-2008 |
kg. |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 18-Jul-2007 |
|
|
Kg |
Fixed |
1.00% |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
kg. |
|
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
|
kg. |
1.00% |
Fixed |
|
|
|
| 03072900 |
Other, Mussels (Mytilus spp., Perna spp.) : |
21-Sep-2013 |
kg. |
14.6 |
Fixed |
2.30% |
3.30% |
10.2 |
|
|
| 10-Oct-2012 |
|
|
kg. |
Fixed |
1.30% |
3.50% |
|
|
| 22-Sep-2011 |
4.00% |
Fixed |
4.00% |
|
|
kg. |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
Fixed |
|
kg. |
|
|
|
| 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 |
|
|
|
| 03073100 |
Live, fresh or chilled |
21-Sep-2013 |
2.30% |
10.2 |
3.30% |
Fixed |
14.6 |
Kg |
|
|
| 10-Oct-2012 |
3.50% |
Fixed |
|
1.30% |
|
Kg |
|
|
| 22-Sep-2011 |
4.00% |
Kg |
Fixed |
|
4.00% |
|
|
|
| 01-Sep-2008 |
kg. |
1.00% |
|
|
Fixed |
1.00% |
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
1.00% |
|
|
Kg |
|
|
| 15-Jul-2006 |
|
1.00% |
Fixed |
|
1.00% |
kg. |
|
|
| 05-May-2005 |
Fixed |
|
|
|
1.00% |
kg. |
|
|