| 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 16 -24 ) - Section IV-Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tabacco substitutes
|
|
| 16 |
Chapter 16: Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates |
|
| 1604 |
Prepared Or Preserved Fish; Caviar And Caviar Substitutes Prepared From Fish Eggs - Fish, Whole Or In Pieces, But Not Minced : |
|
| 160412 |
Herrings
|
15-Nov-2016 |
1.00% |
|
|
Kg |
Fixed |
0.15% |
|
|
| 23-Nov-2015 |
Kg |
|
Fixed |
0.15% |
1.00% |
|
|
|
| 21-Sep-2013 |
|
Fixed |
Kg |
|
0.30% |
1.00% |
|
|
| 10-Oct-2012 |
0.30% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 22-Sep-2011 |
|
|
2.00% |
Kg |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
|
Fixed |
|
1.00% |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
|
1.00% |
|
|
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
Fixed |
|
|
|
|
| 05-May-2005 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 160413 |
Sardines, sardinella and brisling or sprats:
|
15-Nov-2016 |
Kg |
1.00% |
|
Fixed |
0.15% |
|
|
|
| 23-Nov-2015 |
|
Kg |
|
0.15% |
Fixed |
1.00% |
|
|
| 21-Sep-2013 |
0.30% |
|
1.00% |
Kg |
|
Fixed |
|
|
| 10-Oct-2012 |
Kg |
|
1.00% |
0.30% |
|
Fixed |
|
|
| 22-Sep-2011 |
Fixed |
2.00% |
2.00% |
Kg |
|
|
|
|
| 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 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 160401 |
Surimi fish paste |
15-Nov-2016 |
12.3 |
4.00% |
40.00% |
2.1 |
Kg |
Fixed |
|
|
| 160414 |
Tunas, skipjack and bonito (Sarda spp.): |
15-Nov-2016 |
Kg |
1.00% |
Fixed |
|
0.15% |
|
|
|
| 23-Nov-2015 |
|
0.15% |
1.00% |
Kg |
|
Fixed |
|
|
| 21-Sep-2013 |
Fixed |
|
|
0.30% |
Kg |
1.00% |
|
|
| 10-Oct-2012 |
0.30% |
|
1.00% |
|
Kg |
Fixed |
|
|
| 22-Sep-2011 |
|
Fixed |
2.00% |
|
2.00% |
Kg |
|
|
| 01-Sep-2008 |
|
|
Fixed |
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
|
Fixed |
1.00% |
1.00% |
|
|
|
|
| 15-Jul-2006 |
1.00% |
1.00% |
|
|
Fixed |
|
|
|
| 05-May-2005 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 16041410 |
Tunas |
15-Nov-2016 |
|
Kg |
Fixed |
0.15% |
1.00% |
|
|
|
| 23-Nov-2015 |
Fixed |
0.15% |
1.00% |
|
Kg |
|
|
|
| 21-Sep-2013 |
|
Fixed |
Kg |
|
0.30% |
1.00% |
|
|
| 10-Oct-2012 |
|
|
Kg |
Fixed |
0.30% |
1.00% |
|
|
| 22-Sep-2011 |
|
|
2.00% |
Kg |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
|
1.00% |
kg. |
|
|
| 18-Jul-2007 |
Fixed |
|
1.00% |
Kg |
|
1.00% |
|
|
| 15-Jul-2006 |
kg. |
1.00% |
Fixed |
|
|
1.00% |
|
|
| 05-May-2005 |
|
|
|
|
kg. |
Not Mentioned in NTF |
|
|
| 16041490 |
Other |
15-Nov-2016 |
0.15% |
|
Kg |
|
1.00% |
Fixed |
|
|
| 23-Nov-2015 |
|
1.00% |
Fixed |
0.15% |
|
Kg |
|
|
| 21-Sep-2013 |
Kg |
|
Fixed |
1.00% |
|
0.30% |
|
|
| 10-Oct-2012 |
|
Fixed |
1.00% |
|
0.30% |
Kg |
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
Fixed |
|
Kg |
|
|
| 01-Sep-2008 |
kg. |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
|
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
kg. |
|
Not Mentioned in NTF |
|
|
|
|
| 16041500 |
Mackerel |
15-Nov-2016 |
Kg |
|
Fixed |
0.15% |
1.00% |
|
|
|
| 23-Nov-2015 |
|
0.15% |
|
Fixed |
Kg |
1.00% |
|
|
| 21-Sep-2013 |
1.00% |
Kg |
Fixed |
0.30% |
|
|
|
|
| 10-Oct-2012 |
Kg |
|
Fixed |
0.30% |
1.00% |
|
|
|
| 22-Sep-2011 |
Fixed |
2.00% |
|
Kg |
2.00% |
|
|
|
| 01-Sep-2008 |
1.00% |
|
Fixed |
1.00% |
kg. |
|
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
|
1.00% |
|
Kg |
|
|
| 15-Jul-2006 |
1.00% |
|
kg. |
|
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
kg. |
|
|
|
| 16041600 |
Anchovies |
15-Nov-2016 |
1.00% |
Fixed |
|
0.15% |
Kg |
|
|
|
| 23-Nov-2015 |
Kg |
|
0.15% |
Fixed |
1.00% |
|
|
|
| 21-Sep-2013 |
|
1.00% |
Kg |
|
Fixed |
0.30% |
|
|
| 10-Oct-2012 |
1.00% |
Kg |
0.30% |
|
Fixed |
|
|
|
| 22-Sep-2011 |
2.00% |
|
|
Kg |
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
kg. |
|
1.00% |
|
|
|
| 18-Jul-2007 |
Kg |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
kg. |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
kg. |
|
|
|
| 16041900 |
Other |
15-Nov-2016 |
Fixed |
0.15% |
|
Kg |
|
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
|
Kg |
Fixed |
|
0.15% |
|
|
| 21-Sep-2013 |
1.00% |
|
Kg |
|
0.30% |
Fixed |
|
|
| 10-Oct-2012 |
Fixed |
Kg |
1.00% |
|
0.30% |
|
|
|
| 22-Sep-2011 |
Kg |
|
2.00% |
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
|
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
1.00% |
Fixed |
|
1.00% |
kg. |
|
|
|
| 05-May-2005 |
|
Not Mentioned in NTF |
kg. |
|
|
|
|
|
| 16042000 |
Other prepared or preserved fish |
15-Nov-2016 |
|
Kg |
Fixed |
|
1.00% |
0.15% |
|
|
| 23-Nov-2015 |
Kg |
Fixed |
0.15% |
1.00% |
|
|
|
|
| 21-Sep-2013 |
|
Kg |
0.30% |
Fixed |
1.00% |
|
|
|
| 10-Oct-2012 |
|
Kg |
Fixed |
|
0.30% |
1.00% |
|
|
| 22-Sep-2011 |
|
2.00% |
Kg |
|
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
kg. |
Fixed |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
|
1.00% |
Kg |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
kg. |
|
|
| 16043000 |
Caviar and caviar substitutes |
15-Nov-2016 |
Fixed |
|
0.15% |
|
Kg |
1.00% |
|
|
| 23-Nov-2015 |
|
0.15% |
1.00% |
Kg |
|
Fixed |
|
|
| 21-Sep-2013 |
|
|
0.30% |
Kg |
1.00% |
Fixed |
|
|
| 10-Oct-2012 |
0.30% |
1.00% |
|
Kg |
Fixed |
|
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
Kg |
|
Fixed |
|
|
| 01-Sep-2008 |
|
|
Fixed |
kg. |
1.00% |
1.00% |
|
|
| 18-Jul-2007 |
|
Kg |
1.00% |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
kg. |
Not Mentioned in NTF |
|
|
|
|
|
| 16041310 |
Sardines, sardinella and brisling |
15-Nov-2016 |
Fixed |
0.15% |
|
|
Kg |
1.00% |
|
|
| 23-Nov-2015 |
0.15% |
1.00% |
|
Kg |
Fixed |
|
|
|
| 21-Sep-2013 |
0.30% |
Fixed |
1.00% |
|
Kg |
|
|
|
| 10-Oct-2012 |
0.30% |
|
Fixed |
1.00% |
Kg |
|
|
|
| 22-Sep-2011 |
2.00% |
|
Kg |
|
2.00% |
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
kg. |
Fixed |
|
|
|
| 18-Jul-2007 |
1.00% |
|
1.00% |
Kg |
|
Fixed |
|
|
| 15-Jul-2006 |
|
1.00% |
Fixed |
|
1.00% |
kg. |
|
|
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
kg. |
|
|
|
| 16041320 |
Sprats |
15-Nov-2016 |
1.00% |
0.15% |
|
Kg |
Fixed |
|
|
|
| 23-Nov-2015 |
|
|
Kg |
Fixed |
0.15% |
1.00% |
|
|
| 21-Sep-2013 |
1.00% |
|
|
Kg |
0.30% |
Fixed |
|
|
| 10-Oct-2012 |
0.30% |
1.00% |
|
Kg |
Fixed |
|
|
|
| 22-Sep-2011 |
|
2.00% |
Kg |
|
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
|
1.00% |
1.00% |
|
kg. |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
Fixed |
1.00% |
|
|
|
|
| 15-Jul-2006 |
kg. |
Fixed |
1.00% |
|
|
1.00% |
|
|
| 05-May-2005 |
kg. |
|
Not Mentioned in NTF |
|
|
|
|
|
| 16041210 |
Pickled |
15-Nov-2016 |
Fixed |
0.15% |
|
Kg |
|
1.00% |
|
|
| 23-Nov-2015 |
1.00% |
Kg |
|
Fixed |
|
0.15% |
|
|
| 21-Sep-2013 |
0.30% |
Kg |
|
Fixed |
1.00% |
|
|
|
| 10-Oct-2012 |
Kg |
Fixed |
|
1.00% |
|
0.30% |
|
|
| 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 |
|
1.00% |
|
kg. |
1.00% |
Fixed |
|
|
| 05-May-2005 |
|
kg. |
|
|
Not Mentioned in NTF |
|
|
|
| 16041290 |
Other |
15-Nov-2016 |
|
Kg |
|
Fixed |
0.15% |
1.00% |
|
|
| 23-Nov-2015 |
Fixed |
Kg |
1.00% |
|
0.15% |
|
|
|
| 21-Sep-2013 |
|
1.00% |
Fixed |
Kg |
0.30% |
|
|
|
| 10-Oct-2012 |
1.00% |
|
Kg |
|
Fixed |
0.30% |
|
|
| 22-Sep-2011 |
Kg |
2.00% |
|
Fixed |
2.00% |
|
|
|
| 01-Sep-2008 |
|
kg. |
1.00% |
1.00% |
|
Fixed |
|
|
| 18-Jul-2007 |
Kg |
|
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
|
kg. |
|
1.00% |
|
|
| 05-May-2005 |
|
|
Not Mentioned in NTF |
|
|
kg. |
|
|
| 16041100 |
Salmon |
15-Nov-2016 |
|
0.15% |
Kg |
1.00% |
Fixed |
|
|
|
| 23-Nov-2015 |
|
Fixed |
|
0.15% |
1.00% |
Kg |
|
|
| 21-Sep-2013 |
1.00% |
Kg |
Fixed |
|
|
0.30% |
|
|
| 10-Oct-2012 |
Fixed |
0.30% |
|
Kg |
1.00% |
|
|
|
| 22-Sep-2011 |
Kg |
|
Fixed |
|
2.00% |
2.00% |
|
|
| 01-Sep-2008 |
1.00% |
1.00% |
|
|
kg. |
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
|
Fixed |
1.00% |
|
Kg |
|
|
| 15-Jul-2006 |
|
1.00% |
1.00% |
|
kg. |
Fixed |
|
|
| 05-May-2005 |
|
|
|
kg. |
Not Mentioned in NTF |
|
|
|