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% |
|
|
|
1.00% |
Fixed |
|
  |
23-Nov-2015 |
1.00% |
Fixed |
|
1.00% |
|
|
|
  |
13-Feb-2015 |
|
Fixed |
|
1.00% |
|
1.00% |
|
  |
21-Sep-2013 |
1.70% |
Fixed |
1.70% |
|
|
|
|
  |
10-Oct-2012 |
|
2%
|
|
Fixed |
|
2%
|
|
  |
22-Sep-2011 |
Fixed |
|
1.00% |
1.00% |
|
|
|
  |
20-Sep-2010 |
|
1.00% |
|
|
1.00% |
Fixed |
|
  |
01-Sep-2008 |
|
1.20% |
Fixed |
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% |
1.70% |
|
|
Fixed |
|
  |
10-Oct-2012 |
2%
|
|
Fixed |
2%
|
|
|
|
  |
22-Sep-2011 |
Fixed |
1.00% |
|
|
1.00% |
|
|
  |
20-Sep-2010 |
|
|
|
Fixed |
1.00% |
1.00% |
|
  |
01-Sep-2008 |
1.80% |
|
Fixed |
|
|
1.80% |
|
  |
18-Jul-2007 |
|
Fixed |
|
|
2.00% |
2.00% |
|
  |
15-Jul-2006 |
2.00% |
Fixed |
|
2.00% |
|
|
|
  |
900103 |
Optical Fibre Cables |
21-Sep-2013 |
3.3 |
3.3 |
Fixed |
Mtr. |
5% |
5% |
|
  |
10-Oct-2012 |
5%
|
5%
|
|
Fixed |
|
|
|
  |
22-Sep-2011 |
5.00% |
5.00% |
|
|
|
Fixed |
|
  |
20-Sep-2010 |
5.50% |
Fixed |
|
|
5.50% |
|
|
  |
01-Sep-2008 |
5.50% |
5.50% |
|
|
|
Fixed |
|
  |
01-Apr-2007 |
|
|
Fixed |
6.00% |
1.00% |
|
|
  |
15-Jul-2006 |
|
1.00% |
Fixed |
5.00% |
|
|
|
  |
900104 |
Ophthalmic Bifocal Lens |
21-Sep-2013 |
|
Fixed |
|
1.70% |
1.70% |
|
|
  |
10-Oct-2012 |
|
3.2%
|
|
|
3.2%
|
Fixed |
|
  |
22-Sep-2011 |
|
|
4.00% |
Fixed |
4.00% |
|
|
  |
20-Sep-2010 |
Fixed |
1.00% |
|
4.50% |
|
|
|
  |
01-Sep-2008 |
|
|
1.00% |
Fixed |
5.40% |
|
|
  |
900105 |
Opthalmic lenses |
21-Sep-2013 |
|
|
Fixed |
1.90% |
1.90% |
|
|
  |
10-Oct-2012 |
|
|
2.4%
|
2.4%
|
Fixed |
|
|
  |
22-Sep-2011 |
3.00% |
|
|
|
Fixed |
3.00% |
|
  |
900199 |
Others |
15-Nov-2016 |
|
1.50% |
Fixed |
|
|
1.50% |
|
  |
23-Nov-2015 |
1.90% |
|
|
|
1.90% |
Fixed |
|
  |
21-Sep-2013 |
|
|
Fixed |
1.70% |
|
1.70% |
|
  |
10-Oct-2012 |
|
|
2%
|
|
4%
|
Fixed |
|
  |
22-Sep-2011 |
|
4.00% |
|
1.00% |
|
Fixed |
|
  |
90015000 |
Spectacle lenses of other materials |
01-Sep-2008 |
u |
|
Not Mentioned in NTF |
|
|
|
|
  |
01-Apr-2007 |
|
Not Mentioned in NTF |
u |
|
|
|
|
  |
15-Jul-2006 |
Not Mentioned in NTF |
|
|
|
|
u |
|
  |
05-May-2005 |
|
Not Mentioned in NTF |
u |
|
|
|
|
  |
90019010 |
Optical calcite crystal |
01-Sep-2008 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
  |
01-Apr-2007 |
|
|
|
|
Not Mentioned in NTF |
Kg |
|
  |
15-Jul-2006 |
|
Not Mentioned in NTF |
|
|
|
Kg |
|
  |
05-May-2005 |
|
|
Not Mentioned in NTF |
Kg |
|
|
|
  |
90014010 |
Polarised glass |
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 |
|
u |
|
Not Mentioned in NTF |
|
|
|
  |
90011000 |
Optical fibres, optical fibres bundles and cables |
01-Sep-2008 |
|
Kg |
|
|
Not Mentioned in NTF |
|
|
  |
01-Apr-2007 |
|
|
Kg |
|
Not Mentioned in NTF |
|
|
  |
15-Jul-2006 |
|
|
|
Not Mentioned in NTF |
Kg |
|
|
  |
05-May-2005 |
|
|
Kg |
|
|
Not Mentioned in NTF |
|
  |
90013000 |
Contact lenses |
01-Sep-2008 |
Not Mentioned in NTF |
|
|
|
u |
|
|
  |
01-Apr-2007 |
u |
|
Not Mentioned in NTF |
|
|
|
|
  |
15-Jul-2006 |
|
|
u |
Not Mentioned in NTF |
|
|
|
  |
05-May-2005 |
|
Not Mentioned in NTF |
u |
|
|
|
|
  |
90019090 |
Other |
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 |
|
  |
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 |
Kg |
|
|
Not Mentioned in NTF |
|
|
|
  |
15-Jul-2006 |
|
|
|
Kg |
Not Mentioned in NTF |
|
|
  |
05-May-2005 |
|
Kg |
|
Not Mentioned in NTF |
|
|
|
  |