| 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 71 ) - Section XIV-Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals clad with Precious Metal, and articles thereof; Imitation Jewellery; Coin
|
|
| 71 |
Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
|
| 7103 |
Precious Stones (other Than Diamonds) And Semi-precious Stones, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set; Ungraded Precious Stones (other Than Diamonds) And Semi-precious Stones, Temporarily Strung For Convenience Of Transport |
|
| 710310 |
Unworked or simply sawn or roughly shaped:
|
01-Sep-2008 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 18-Jul-2007 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 710399 |
Other:
|
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
|
|
|
| 18-Jul-2007 |
|
Not Mentioned in NTF |
|
|
|
|
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
|
|
|
| 05-May-2005 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 71039920 |
Garnet |
15-Nov-2016 |
Nil |
|
|
Nil |
Fixed |
kg |
|
|
| 23-Nov-2015 |
Nil |
kg |
Fixed |
|
|
Nil |
|
|
| 01-Sep-2008 |
|
Not Mentioned in NTF |
Kg |
|
|
|
|
|
| 18-Jul-2007 |
|
|
|
|
Kg |
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
Kg |
|
|
|
|
| 05-May-2005 |
|
|
|
|
Kg |
Not Mentioned in NTF |
|
|
| 71039990 |
Other |
15-Nov-2016 |
Nil |
Fixed |
Nil |
|
|
kg |
|
|
| 23-Nov-2015 |
Nil |
kg |
|
|
Nil |
Fixed |
|
|
| 01-Sep-2008 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
Kg |
|
|
|
| 05-May-2005 |
|
|
Not Mentioned in NTF |
|
|
Kg |
|
|
| 71031011 |
Emerald |
15-Nov-2016 |
kg |
Fixed |
Nil |
|
|
Nil |
|
|
| 23-Nov-2015 |
kg |
Nil |
Fixed |
|
|
Nil |
|
|
| 01-Sep-2008 |
|
Kg |
|
|
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
|
|
Kg |
Not Mentioned in NTF |
|
|
|
| 05-May-2005 |
Kg |
|
|
Not Mentioned in NTF |
|
|
|
|
| 71039100 |
Ruby, sapphire and emeralds |
15-Nov-2016 |
|
|
Nil |
kg |
Fixed |
Nil |
|
|
| 23-Nov-2015 |
Nil |
Fixed |
|
Nil |
|
kg |
|
|
| 01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
Kg |
|
|
|
| 18-Jul-2007 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
Kg |
|
|
|
|
|
| 05-May-2005 |
Kg |
|
Not Mentioned in NTF |
|
|
|
|
|
| 71031020 |
Semi-precious stones: |
01-Sep-2008 |
|
|
|
|
|
Not Mentioned in NTF |
|
|
| 18-Jul-2007 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
|
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
|
|
|
|
| 71031012 |
Ruby and sapphire |
15-Nov-2016 |
Nil |
Fixed |
kg |
|
Nil |
|
|
|
| 23-Nov-2015 |
Nil |
|
kg |
Fixed |
Nil |
|
|
|
| 01-Sep-2008 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 18-Jul-2007 |
|
Not Mentioned in NTF |
Kg |
|
|
|
|
|
| 15-Jul-2006 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 71039940 |
Chalcedony |
15-Nov-2016 |
kg |
Nil |
Fixed |
Nil |
|
|
|
|
| 23-Nov-2015 |
|
kg |
Nil |
|
Fixed |
Nil |
|
|
| 01-Sep-2008 |
Not Mentioned in NTF |
Kg |
|
|
|
|
|
|
| 18-Jul-2007 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
|
| 15-Jul-2006 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
|
| 71039910 |
Feldspar (moon stone) |
15-Nov-2016 |
Fixed |
kg |
|
Nil |
|
Nil |
|
|
| 23-Nov-2015 |
kg |
Nil |
Fixed |
|
Nil |
|
|
|
| 01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
|
Kg |
|
|
| 18-Jul-2007 |
|
|
|
Not Mentioned in NTF |
Kg |
|
|
|
| 15-Jul-2006 |
Kg |
|
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
Kg |
|
|
Not Mentioned in NTF |
|
|
|
| 71031023 |
Agate |
15-Nov-2016 |
kg |
Nil |
Fixed |
Nil |
|
|
|
|
| 23-Nov-2015 |
Nil |
|
kg |
Nil |
|
Fixed |
|
|
| 01-Sep-2008 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 18-Jul-2007 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
|
|
Kg |
Not Mentioned in NTF |
|
|
|
| 71031024 |
Green aventurine |
15-Nov-2016 |
kg |
Nil |
Fixed |
Nil |
|
|
|
|
| 23-Nov-2015 |
|
Nil |
kg |
|
Nil |
Fixed |
|
|
| 01-Sep-2008 |
|
|
Not Mentioned in NTF |
|
|
Kg |
|
|
| 18-Jul-2007 |
Kg |
|
|
Not Mentioned in NTF |
|
|
|
|
| 15-Jul-2006 |
Kg |
|
Not Mentioned in NTF |
|
|
|
|
|
| 05-May-2005 |
Not Mentioned in NTF |
|
Kg |
|
|
|
|
|
| 71031029 |
Other |
15-Nov-2016 |
|
|
Nil |
kg |
Nil |
Fixed |
|
|
| 23-Nov-2015 |
|
kg |
|
Nil |
Fixed |
Nil |
|
|
| 01-Sep-2008 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
|
| 18-Jul-2007 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
|
| 15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
Kg |
|
|
|
| 05-May-2005 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 71031019 |
Other |
15-Nov-2016 |
|
Nil |
|
Nil |
Fixed |
kg |
|
|
| 23-Nov-2015 |
|
Nil |
Nil |
kg |
Fixed |
|
|
|
| 01-Sep-2008 |
|
|
Not Mentioned in NTF |
|
|
Kg |
|
|
| 18-Jul-2007 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 15-Jul-2006 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
|
| 05-May-2005 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
|
| 71031022 |
Garnet |
15-Nov-2016 |
|
kg |
Nil |
Fixed |
Nil |
|
|
|
| 23-Nov-2015 |
Fixed |
Nil |
kg |
Nil |
|
|
|
|
| 01-Sep-2008 |
|
Not Mentioned in NTF |
Kg |
|
|
|
|
|
| 18-Jul-2007 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
|
| 15-Jul-2006 |
|
|
Not Mentioned in NTF |
Kg |
|
|
|
|
| 05-May-2005 |
|
Kg |
Not Mentioned in NTF |
|
|
|
|
|
| 71039930 |
Agate |
15-Nov-2016 |
kg |
Nil |
Fixed |
Nil |
|
|
|
|
| 23-Nov-2015 |
Nil |
|
|
Fixed |
kg |
Nil |
|
|
| 01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
Kg |
|
|
|
| 18-Jul-2007 |
Kg |
|
Not Mentioned in NTF |
|
|
|
|
|
| 15-Jul-2006 |
Kg |
|
|
Not Mentioned in NTF |
|
|
|
|
| 05-May-2005 |
|
|
Kg |
Not Mentioned in NTF |
|
|
|
|
| 71031021 |
Feldspar (moon stone) |
01-Sep-2008 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
|
| 18-Jul-2007 |
|
Kg |
|
|
Not Mentioned in NTF |
|
|
|
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
Kg |
|
|
| 05-May-2005 |
|
|
Not Mentioned in NTF |
|
Kg |
|
|
|