| 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 86 - 89 ) - Section XVII-Vehicles, Aircraft, Vessels and Associated Transport Equipment
|
|
| 89 |
Chapter 89: Ships, Boats and Floating Structures |
|
| 8901 |
Cruise Ships, Excursion Boats , Ferry-boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods |
|
| 890110 |
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons;
|
01-Sep-2008 |
1.00% |
Fixed |
1.00% |
|
|
|
|
|
| 18-Jul-2007 |
|
|
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
2.10% |
|
Fixed |
|
|
1.00% |
|
|
| 05-May-2005 |
|
1.00% |
2.00% |
|
|
Fixed |
|
|
| 89011090 |
Other
|
15-Nov-2016 |
u |
Fixed |
Nil |
|
|
Nil |
|
|
| 23-Nov-2015 |
u |
Nil |
Fixed |
|
|
Nil |
|
|
| 01-Sep-2008 |
|
1.00% |
1.00% |
u |
Fixed |
|
|
|
| 18-Jul-2007 |
1.00% |
|
u |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
|
2.10% |
Fixed |
1.00% |
|
u |
|
|
| 05-May-2005 |
|
u |
2.00% |
Fixed |
1.00% |
|
|
|
| 89012000 |
Tankers |
15-Nov-2016 |
Nil |
|
Fixed |
u |
Nil |
|
|
|
| 23-Nov-2015 |
u |
Fixed |
Nil |
|
|
Nil |
|
|
| 01-Sep-2008 |
1.00% |
u |
Fixed |
1.00% |
|
|
|
|
| 18-Jul-2007 |
u |
Fixed |
|
1.00% |
1.00% |
|
|
|
| 15-Jul-2006 |
2.10% |
1.00% |
|
Fixed |
u |
|
|
|
| 05-May-2005 |
2.00% |
Fixed |
|
1.00% |
u |
|
|
|
| 89011010 |
Ships |
15-Nov-2016 |
Nil |
|
|
u |
Nil |
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
Nil |
u |
Nil |
|
|
|
|
| 01-Sep-2008 |
u |
1.00% |
Fixed |
|
1.00% |
|
|
|
| 18-Jul-2007 |
|
u |
1.00% |
Fixed |
1.00% |
|
|
|
| 15-Jul-2006 |
|
u |
1.00% |
|
Fixed |
2.10% |
|
|
| 05-May-2005 |
Fixed |
|
2.00% |
|
1.00% |
u |
|
|
| 89011040 |
Barges |
15-Nov-2016 |
u |
Nil |
Fixed |
|
Nil |
|
|
|
| 23-Nov-2015 |
|
|
u |
Nil |
Fixed |
Nil |
|
|
| 01-Sep-2008 |
|
|
Fixed |
1.00% |
u |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
u |
|
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
2.10% |
|
|
u |
|
|
| 05-May-2005 |
u |
2.00% |
Fixed |
|
1.00% |
|
|
|
| 89011020 |
Launches |
15-Nov-2016 |
Fixed |
Nil |
|
|
u |
Nil |
|
|
| 23-Nov-2015 |
Nil |
|
|
u |
Nil |
Fixed |
|
|
| 01-Sep-2008 |
1.00% |
|
u |
Fixed |
|
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
|
Fixed |
1.00% |
|
u |
|
|
| 15-Jul-2006 |
Fixed |
1.00% |
2.10% |
|
u |
|
|
|
| 05-May-2005 |
|
Fixed |
2.00% |
|
1.00% |
u |
|
|
| 89019000 |
Other vessels for transport of the goods and other vessels for the transport of both persons and goo |
15-Nov-2016 |
|
u |
Nil |
Fixed |
Nil |
|
|
|
| 23-Nov-2015 |
u |
Nil |
|
|
Fixed |
Nil |
|
|
| 01-Sep-2008 |
Fixed |
|
1.00% |
|
1.00% |
u |
|
|
| 18-Jul-2007 |
1.00% |
|
u |
|
Fixed |
1.00% |
|
|
| 15-Jul-2006 |
|
|
u |
Fixed |
2.10% |
1.00% |
|
|
| 05-May-2005 |
|
Fixed |
|
2.00% |
1.00% |
u |
|
|
| 89011030 |
Boats |
15-Nov-2016 |
|
|
u |
Nil |
Nil |
Fixed |
|
|
| 23-Nov-2015 |
Fixed |
|
|
Nil |
u |
Nil |
|
|
| 01-Sep-2008 |
1.00% |
u |
1.00% |
|
Fixed |
|
|
|
| 18-Jul-2007 |
|
u |
1.00% |
Fixed |
|
1.00% |
|
|
| 15-Jul-2006 |
1.00% |
u |
Fixed |
2.10% |
|
|
|
|
| 05-May-2005 |
2.00% |
Fixed |
u |
|
1.00% |
|
|
|
| 89013000 |
Refrigerated vessels, other than those of sub-heading 8901 20 |
15-Nov-2016 |
u |
Nil |
|
Fixed |
|
Nil |
|
|
| 23-Nov-2015 |
Nil |
u |
Fixed |
|
Nil |
|
|
|
| 01-Sep-2008 |
Fixed |
1.00% |
|
|
u |
1.00% |
|
|
| 18-Jul-2007 |
1.00% |
Fixed |
1.00% |
|
|
u |
|
|
| 15-Jul-2006 |
1.00% |
u |
2.10% |
|
|
Fixed |
|
|
| 05-May-2005 |
Fixed |
|
2.00% |
|
1.00% |
u |
|
|