| 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 90 - 92 ) - Section XVIII-Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical Instruments and apparatus; clocks and watches; musical instruments; part and accessories thereof
|
|
| 90 |
Chapter 90: Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
  |
| 9001 |
Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th |
  |
| 900140 |
Spectacle lenses of glass :
|
01-Sep-2008 |
|
|
|
|
Not Mentioned in NTF |
|
|
  |
| 01-Apr-2007 |
|
|
|
|
Not Mentioned in NTF |
|
|
  |
| 15-Jul-2006 |
|
|
|
|
Not Mentioned in NTF |
|
|
  |
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
|
|
|
  |
| 900190 |
Other:
|
01-Sep-2008 |
|
|
|
|
|
Not Mentioned in NTF |
|
  |
| 01-Apr-2007 |
|
|
|
Not Mentioned in NTF |
|
|
|
  |
| 15-Jul-2006 |
|
|
|
|
|
Not Mentioned in NTF |
|
  |
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
|
|
|
  |
| 900101 |
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544 |
15-Nov-2016 |
|
|
1.00% |
Fixed |
1.00% |
|
|
  |
| 23-Nov-2015 |
|
1.00% |
|
|
1.00% |
Fixed |
|
  |
| 13-Feb-2015 |
1.00% |
|
1.00% |
|
Fixed |
|
|
  |
| 21-Sep-2013 |
|
|
1.70% |
Fixed |
1.70% |
|
|
  |
| 10-Oct-2012 |
|
2%
|
|
2%
|
|
Fixed |
|
  |
| 22-Sep-2011 |
1.00% |
|
|
Fixed |
|
1.00% |
|
  |
| 20-Sep-2010 |
|
1.00% |
Fixed |
|
1.00% |
|
|
  |
| 01-Sep-2008 |
Fixed |
1.20% |
|
|
|
1.20% |
|
  |
| 18-Jul-2007 |
1.00% |
|
1.00% |
Fixed |
|
|
|
  |
| 15-Jul-2006 |
|
1.00% |
Fixed |
1.00% |
|
|
|
  |
| 900102 |
Sheets and plates of polarising material |
21-Sep-2013 |
1.70% |
|
|
Fixed |
|
1.70% |
|
  |
| 10-Oct-2012 |
|
|
2%
|
|
Fixed |
2%
|
|
  |
| 22-Sep-2011 |
1.00% |
|
|
1.00% |
|
Fixed |
|
  |
| 20-Sep-2010 |
1.00% |
1.00% |
|
|
|
Fixed |
|
  |
| 01-Sep-2008 |
Fixed |
|
|
1.80% |
1.80% |
|
|
  |
| 18-Jul-2007 |
|
2.00% |
2.00% |
|
Fixed |
|
|
  |
| 15-Jul-2006 |
|
2.00% |
|
|
2.00% |
Fixed |
|
  |
| 900103 |
Optical Fibre Cables |
21-Sep-2013 |
Fixed |
Mtr. |
5% |
5% |
3.3 |
3.3 |
|
  |
| 10-Oct-2012 |
Fixed |
|
|
5%
|
5%
|
|
|
  |
| 22-Sep-2011 |
|
|
|
Fixed |
5.00% |
5.00% |
|
  |
| 20-Sep-2010 |
|
5.50% |
Fixed |
|
|
5.50% |
|
  |
| 01-Sep-2008 |
|
|
|
Fixed |
5.50% |
5.50% |
|
  |
| 01-Apr-2007 |
Fixed |
6.00% |
1.00% |
|
|
|
|
  |
| 15-Jul-2006 |
Fixed |
5.00% |
|
|
|
1.00% |
|
  |
| 900104 |
Ophthalmic Bifocal Lens |
21-Sep-2013 |
|
1.70% |
1.70% |
|
|
Fixed |
|
  |
| 10-Oct-2012 |
|
3.2%
|
Fixed |
|
3.2%
|
|
|
  |
| 22-Sep-2011 |
4.00% |
Fixed |
4.00% |
|
|
|
|
  |
| 20-Sep-2010 |
|
4.50% |
|
|
Fixed |
1.00% |
|
  |
| 01-Sep-2008 |
1.00% |
Fixed |
5.40% |
|
|
|
|
  |
| 900105 |
Opthalmic lenses |
21-Sep-2013 |
1.90% |
1.90% |
|
|
|
Fixed |
|
  |
| 10-Oct-2012 |
2.4%
|
2.4%
|
Fixed |
|
|
|
|
  |
| 22-Sep-2011 |
Fixed |
3.00% |
3.00% |
|
|
|
|
  |
| 900199 |
Others |
15-Nov-2016 |
1.50% |
Fixed |
|
|
1.50% |
|
|
  |
| 23-Nov-2015 |
|
|
|
1.90% |
Fixed |
1.90% |
|
  |
| 21-Sep-2013 |
1.70% |
|
1.70% |
|
|
Fixed |
|
  |
| 10-Oct-2012 |
|
4%
|
Fixed |
|
|
2%
|
|
  |
| 22-Sep-2011 |
|
1.00% |
|
Fixed |
|
4.00% |
|
  |
| 90015000 |
Spectacle lenses of other materials |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
u |
|
|
  |
| 01-Apr-2007 |
Not Mentioned in NTF |
u |
|
|
|
|
|
  |
| 15-Jul-2006 |
|
|
|
u |
Not Mentioned in NTF |
|
|
  |
| 05-May-2005 |
|
|
|
|
Not Mentioned in NTF |
u |
|
  |
| 90019010 |
Optical calcite crystal |
01-Sep-2008 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
  |
| 01-Apr-2007 |
|
|
Not Mentioned in NTF |
Kg |
|
|
|
  |
| 15-Jul-2006 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
  |
| 05-May-2005 |
|
Not Mentioned in NTF |
Kg |
|
|
|
|
  |
| 90014010 |
Polarised glass |
01-Sep-2008 |
|
|
|
|
u |
Not Mentioned in NTF |
|
  |
| 01-Apr-2007 |
|
|
u |
|
Not Mentioned in NTF |
|
|
  |
| 15-Jul-2006 |
|
u |
Not Mentioned in NTF |
|
|
|
|
  |
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
|
u |
|
  |
| 90011000 |
Optical fibres, optical fibres bundles and cables |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
Kg |
|
|
|
  |
| 01-Apr-2007 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
  |
| 15-Jul-2006 |
|
|
|
Not Mentioned in NTF |
Kg |
|
|
  |
| 05-May-2005 |
|
Not Mentioned in NTF |
|
|
Kg |
|
|
  |
| 90013000 |
Contact lenses |
01-Sep-2008 |
|
u |
|
Not Mentioned in NTF |
|
|
|
  |
| 01-Apr-2007 |
Not Mentioned in NTF |
|
|
|
u |
|
|
  |
| 15-Jul-2006 |
u |
Not Mentioned in NTF |
|
|
|
|
|
  |
| 05-May-2005 |
|
|
|
Not Mentioned in NTF |
u |
|
|
  |
| 90019090 |
Other |
01-Sep-2008 |
|
|
Not Mentioned in NTF |
|
|
Kg |
|
  |
| 01-Apr-2007 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
  |
| 15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
Kg |
|
  |
| 05-May-2005 |
Kg |
|
Not Mentioned in NTF |
|
|
|
|
  |
| 90014090 |
Other |
01-Sep-2008 |
u |
Not Mentioned in NTF |
|
|
|
|
|
  |
| 01-Apr-2007 |
|
|
|
u |
|
Not Mentioned in NTF |
|
  |
| 15-Jul-2006 |
|
|
|
u |
|
Not Mentioned in NTF |
|
  |
| 05-May-2005 |
|
|
u |
|
|
Not Mentioned in NTF |
|
  |
| 90012000 |
Sheets and plates of polarising material |
01-Sep-2008 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
  |
| 01-Apr-2007 |
|
|
Not Mentioned in NTF |
|
|
Kg |
|
  |
| 15-Jul-2006 |
Kg |
Not Mentioned in NTF |
|
|
|
|
|
  |
| 05-May-2005 |
|
|
|
Kg |
|
Not Mentioned in NTF |
|
  |