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 |
  |
7113 |
Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal: |
  |
711301 |
Articles of jewellery and parts thereof, made of gold
|
15-Nov-2016 |
|
|
Rs. 276.6 per gram of net gold content (.995 or mo |
Gms. |
Fixed |
Rs. 276.6 per gram of net gold content (.995 or mo |
|
  |
23-Nov-2015 |
Rs. 209.3 per gram of net gold content (.995 or mo |
Gms. |
Fixed |
|
|
Rs. 209.3 per gram of net gold content (.995 or mo |
|
  |
21-Sep-2013 |
` 227.2 per gram of net gold content (.995 or more |
` 227.2 per gram of net gold content (.995 or more |
|
|
Gms. |
Fixed |
|
  |
10-Oct-2012 |
|
Fixed |
Gms.
|
|
Rs. 100.70 per gram of net
gold content (.995 |
Rs. 100.70 per gram of net
gold content (.995 |
|
  |
22-Sep-2011 |
|
Fixed |
Rs.30.90 per gram of net gold content (.995 or mor |
|
Rs.30.90 per gram of net gold content (.995 or mor |
Gms. |
|
  |
20-Sep-2010 |
Rs.30.90 per gram of netgold content(.995or morepu |
|
Gms. |
Rs.30.90 per gram of netgold content(.995or morepu |
|
Fixed |
|
  |
27-Nov-2009 |
|
Gms. |
|
Rs.20.60 per gram of net gold content (.995 or more purity) in the jewellery |
Fixed |
Rs.20.60 per gram of net gold content (.995 or more purity) in the jewellery |
|
  |
711302 |
Articles of jewellery and parts thereof, made of silver
|
15-Nov-2016 |
Kg |
Rs. 4085.9 per kg of net silver content (.999 puri |
Fixed |
|
Rs. 4085.9 per kg of net silver content (.999 puri |
|
|
  |
23-Nov-2015 |
Fixed |
Rs. 2790 per kg of net silver content (.999 purity |
Rs. 2790 per kg of net silver content (.999 purity |
|
|
Kg |
|
  |
21-Sep-2013 |
Fixed |
` 3436.8 per kg of net silver content (.999 purity |
|
Kg |
|
` 3436.8 per kg of net silver content (.999 purity |
|
  |
10-Oct-2012 |
Fixed |
|
|
Rs. 2590.80 per Kg of
net silver
content |
Kg
|
Rs. 2590.80 per kg of net
silver
content
(.999 p |
|
  |
22-Sep-2011 |
Rs.1545/= per Kg of net silver content (.999 purit |
Rs. 1545/= per kg of net silver content (.999 puri |
|
|
Kg. |
Fixed |
|
  |
20-Sep-2010 |
|
|
Kg. |
Fixed |
Rs.1545/= per Kg of netsilver content(.999purity)i |
Rs. 1545/= perkgof netsilver content(.999purity)in |
|
  |
27-Nov-2009 |
|
Kg. |
Rs. 1,030/= per kg of net silver content (.999 purity) in the jewellery |
Fixed |
Rs.1,030/= per Kg of net silver content (.999 purity) in the jewellery |
|
|
  |
711399 |
Others |
15-Nov-2016 |
|
|
Nil |
Fixed |
|
Nil |
|
  |
23-Nov-2015 |
|
|
Nil |
Nil |
|
Fixed |
|
  |
21-Sep-2013 |
|
|
|
Fixed |
Nil |
Nil |
|
  |
10-Oct-2012 |
|
|
Fixed |
|
Nil
|
Nil
|
|
  |
22-Sep-2011 |
|
Nil |
Fixed |
|
|
Nil |
|
  |
20-Sep-2010 |
|
Nil |
Fixed |
Nil |
|
|
|
  |
27-Nov-2009 |
Fixed |
|
Nil |
|
Nil |
|
|
  |
711319 |
Of other precious metal, whether or not plated or clad with precious metal: |
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 |
|
|
  |
711311 |
Of silver, whether or not plated or clad with other precious metal: |
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 |
|
  |
71131190 |
Parts |
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 |
Not Mentioned in NTF |
Kg |
|
|
|
|
|
  |
71131910 |
Of gold, unstudded |
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 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
  |
71131930 |
Of gold, set with diamonds |
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 |
|
  |
71131120 |
Jewellery studded with gems |
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 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
  |
71132000 |
Of base metal clad with precious metal |
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 |
|
|
Not Mentioned in NTF |
Kg |
|
|
|
  |
71131110 |
Jewellery with filigree work |
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 |
|
|
|
  |
71131950 |
Of platinum, unstudded |
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 |
|
|
  |
71131940 |
Of gold, set with other precious and semi- precious stones |
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 |
|
|
|
  |
71131130 |
Other articles of jewellery |
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 |
Not Mentioned in NTF |
|
|
|
Kg |
|
|
  |
71131960 |
Parts |
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 |
|
|
|
|
  |
71131920 |
Of gold, set with pearls |
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 |
|
|
|
  |
71131990 |
Other |
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 |
|
Not Mentioned in NTF |
|
Kg |
|
|
|
  |