| 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 |
|
| 1605 |
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved |
|
| 160590 |
Other:
|
15-Nov-2016 |
Fixed |
0.15% |
1.00% |
|
Kg |
|
|
|
| 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 |
1.00% |
1.00% |
|
|
Fixed |
|
|
|
| 18-Jul-2007 |
Fixed |
1.00% |
|
|
1.00% |
|
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
1.00% |
|
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 160501 |
Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD)
|
15-Nov-2016 |
32 |
Kg |
Fixed |
0.80% |
6.4 |
4.00% |
|
|
| 23-Nov-2015 |
0.80% |
5.9 |
28 |
Fixed |
3.80% |
Kg |
|
|
| 21-Sep-2013 |
2.30% |
10.2 |
14.6 |
3.30% |
Kg |
Fixed |
|
|
| 10-Oct-2012 |
Fixed |
1.30% |
3.50% |
|
Kg |
|
|
|
| 160502 |
Accelerated Freeze Dried (AFD) shrimp / prawn |
15-Nov-2016 |
0.40% |
98 |
Kg |
10.9 |
3.60% |
Fixed |
|
|
| 23-Nov-2015 |
Kg |
12.6 |
Fixed |
2.70% |
0.40% |
85 |
|
|
| 160503 |
Lobster / Crab |
15-Nov-2016 |
Kg |
27 |
Fixed |
0.40% |
2.70% |
4 |
|
|
| 23-Nov-2015 |
Fixed |
26 |
0.40% |
4 |
2.60% |
Kg |
|
|
| 160504 |
Pasteurised tinned chilled crab meat |
15-Nov-2016 |
4.00% |
Fixed |
69 |
0.80% |
Kg |
13.8 |
|
|
| 23-Nov-2015 |
0.80% |
3.80% |
11.4 |
54 |
Kg |
Fixed |
|
|
| 160505 |
Others in chilled or frozen form |
15-Nov-2016 |
Fixed |
0.40% |
2.1 |
Kg |
2.70% |
14 |
|
|
| 23-Nov-2015 |
Kg |
2.60% |
2 |
Fixed |
13 |
0.40% |
|
|
| 160599 |
Others |
15-Nov-2016 |
|
0.15% |
|
|
1% |
Fixed |
|
|
| 23-Nov-2015 |
1% |
|
|
|
Fixed |
0.15% |
|
|
| 16059010 |
Clams |
15-Nov-2016 |
0.15% |
Kg |
1.00% |
|
|
Fixed |
|
|
| 23-Nov-2015 |
Kg |
Fixed |
0.15% |
1.00% |
|
|
|
|
| 21-Sep-2013 |
|
Kg |
0.30% |
1.00% |
Fixed |
|
|
|
| 10-Oct-2012 |
|
Kg |
Fixed |
|
0.30% |
1.00% |
|
|
| 22-Sep-2011 |
|
2.00% |
Kg |
|
Fixed |
2.00% |
|
|
| 01-Sep-2008 |
|
Fixed |
kg. |
1.00% |
1.00% |
|
|
|
| 18-Jul-2007 |
|
Kg |
1.00% |
|
1.00% |
Fixed |
|
|
| 15-Jul-2006 |
|
Fixed |
kg. |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
Not Mentioned in NTF |
kg. |
|
|
|
|
|
| 16059020 |
Squid, octopus and cuttlefish |
15-Nov-2016 |
|
Fixed |
Kg |
|
1.00% |
0.15% |
|
|
| 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 |
|
1.00% |
1.00% |
kg. |
|
Fixed |
|
|
| 18-Jul-2007 |
1.00% |
Kg |
1.00% |
|
|
Fixed |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.00% |
1.00% |
kg. |
|
|
| 05-May-2005 |
|
|
kg. |
Not Mentioned in NTF |
|
|
|
|
| 16059030 |
Oysters |
15-Nov-2016 |
|
0.15% |
|
Kg |
1.00% |
Fixed |
|
|
| 23-Nov-2015 |
0.15% |
1.00% |
|
|
Kg |
Fixed |
|
|
| 21-Sep-2013 |
Kg |
Fixed |
|
0.30% |
1.00% |
|
|
|
| 10-Oct-2012 |
|
|
Fixed |
Kg |
0.30% |
1.00% |
|
|
| 22-Sep-2011 |
2.00% |
|
Fixed |
Kg |
2.00% |
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
1.00% |
|
kg. |
|
|
|
| 18-Jul-2007 |
|
|
Kg |
1.00% |
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
kg. |
Fixed |
|
1.00% |
1.00% |
|
|
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
|
kg. |
|
|
| 16059090 |
Other |
15-Nov-2016 |
Fixed |
0.15% |
|
1.00% |
|
Kg |
|
|
| 23-Nov-2015 |
|
0.15% |
Kg |
|
Fixed |
1.00% |
|
|
| 21-Sep-2013 |
|
Fixed |
|
0.30% |
Kg |
1.00% |
|
|
| 10-Oct-2012 |
1.00% |
|
0.30% |
Kg |
|
Fixed |
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
Fixed |
|
Kg |
|
|
| 01-Sep-2008 |
|
Fixed |
1.00% |
|
1.00% |
kg. |
|
|
| 18-Jul-2007 |
Fixed |
|
1.00% |
|
Kg |
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
|
kg. |
Fixed |
1.00% |
|
|
|
| 05-May-2005 |
|
|
|
kg. |
Not Mentioned in NTF |
|
|
|
| 16051000 |
Crab |
15-Nov-2016 |
|
Kg |
Fixed |
|
1.00% |
0.15% |
|
|
| 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 |
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 |
|
|
|
|
| 16052000 |
Shrimps and prawns |
15-Nov-2016 |
Fixed |
|
0.15% |
|
Kg |
1.00% |
|
|
| 23-Nov-2015 |
|
Fixed |
1.00% |
|
0.15% |
Kg |
|
|
| 21-Sep-2013 |
Kg |
1.00% |
|
Fixed |
|
0.30% |
|
|
| 10-Oct-2012 |
|
Fixed |
1.00% |
|
0.30% |
Kg |
|
|
| 22-Sep-2011 |
|
2.00% |
2.00% |
Fixed |
|
Kg |
|
|
| 01-Sep-2008 |
1.00% |
|
Fixed |
1.00% |
kg. |
|
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
|
1.00% |
|
Kg |
|
|
| 15-Jul-2006 |
1.00% |
|
1.00% |
kg. |
|
Fixed |
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
kg. |
|
|
|
| 16053000 |
Lobster |
15-Nov-2016 |
|
Kg |
Fixed |
0.15% |
|
1.00% |
|
|
| 23-Nov-2015 |
|
0.15% |
|
Fixed |
1.00% |
Kg |
|
|
| 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 |
Fixed |
1.00% |
kg. |
|
1.00% |
|
|
|
| 18-Jul-2007 |
Kg |
|
1.00% |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
kg. |
|
Fixed |
1.00% |
1.00% |
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
kg. |
|
|
|
| 16054000 |
Other crustaceans |
15-Nov-2016 |
1.00% |
Kg |
|
Fixed |
0.15% |
|
|
|
| 23-Nov-2015 |
Kg |
|
Fixed |
1.00% |
0.15% |
|
|
|
| 21-Sep-2013 |
1.00% |
0.30% |
Kg |
Fixed |
|
|
|
|
| 10-Oct-2012 |
0.30% |
Kg |
|
1.00% |
Fixed |
|
|
|
| 22-Sep-2011 |
2.00% |
2.00% |
|
|
Kg |
Fixed |
|
|
| 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. |
|
|
|
|
|