| 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 |
|
| 9005 |
Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-astronomy |
|
| 900590 |
Parts and accessories (including mountings):
|
01-Sep-2008 |
|
|
Fixed |
3.10% |
7.40% |
|
|
|
| 01-Apr-2007 |
|
|
Fixed |
8.30% |
|
3.50% |
|
|
| 15-Jul-2006 |
3.50% |
|
|
|
7.00% |
Fixed |
|
|
| 05-May-2005 |
|
5.00% |
Fixed |
|
2.00% |
|
|
|
| 900580 |
Other instruments:
|
01-Sep-2008 |
7.40% |
3.10% |
|
Fixed |
|
|
|
|
| 01-Apr-2007 |
|
|
|
3.50% |
Fixed |
8.30% |
|
|
| 15-Jul-2006 |
7.00% |
3.50% |
|
Fixed |
|
|
|
|
| 05-May-2005 |
5.00% |
Fixed |
2.00% |
|
|
|
|
|
| 90058020 |
Other instruments: Astronomical instruments |
15-Nov-2016 |
|
1.50% |
Fixed |
1.50% |
|
u |
|
|
| 23-Nov-2015 |
|
|
u |
1.90% |
Fixed |
1.90% |
|
|
| 01-Sep-2008 |
|
u |
3.10% |
|
Fixed |
7.40% |
|
|
| 01-Apr-2007 |
|
8.30% |
u |
|
Fixed |
3.50% |
|
|
| 15-Jul-2006 |
u |
|
Fixed |
|
7.00% |
3.50% |
|
|
| 05-May-2005 |
|
Fixed |
u |
|
2.00% |
5.00% |
|
|
| 90058090 |
Other instruments: Other |
15-Nov-2016 |
1.50% |
kg. |
Fixed |
1.50% |
|
|
|
|
| 23-Nov-2015 |
|
1.90% |
Fixed |
1.90% |
|
kg. |
|
|
| 01-Sep-2008 |
7.40% |
Fixed |
|
|
3.10% |
Kg |
|
|
| 01-Apr-2007 |
Fixed |
3.50% |
|
|
Kg |
8.30% |
|
|
| 15-Jul-2006 |
3.50% |
|
Fixed |
7.00% |
|
Kg |
|
|
| 05-May-2005 |
Fixed |
|
2.00% |
|
Kg |
5.00% |
|
|
| 90059020 |
Parts and accessories (including mountings): Mountings for astronomical instruments |
15-Nov-2016 |
1.50% |
kg. |
Fixed |
|
|
1.50% |
|
|
| 23-Nov-2015 |
|
1.90% |
kg. |
|
Fixed |
1.90% |
|
|
| 01-Sep-2008 |
Fixed |
7.40% |
3.10% |
|
|
Kg |
|
|
| 01-Apr-2007 |
|
|
Fixed |
Kg |
3.50% |
8.30% |
|
|
| 15-Jul-2006 |
Fixed |
7.00% |
|
|
Kg |
3.50% |
|
|
| 05-May-2005 |
|
Kg |
|
Fixed |
2.00% |
5.00% |
|
|
| 90058010 |
Other instruments: Monocular and refracting telescopes |
15-Nov-2016 |
|
u |
|
Fixed |
1.50% |
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
Fixed |
|
1.90% |
u |
|
|
|
| 01-Sep-2008 |
3.10% |
|
u |
7.40% |
|
Fixed |
|
|
| 01-Apr-2007 |
|
8.30% |
Fixed |
3.50% |
|
u |
|
|
| 15-Jul-2006 |
3.50% |
7.00% |
|
|
u |
Fixed |
|
|
| 05-May-2005 |
2.00% |
|
Fixed |
u |
5.00% |
|
|
|
| 90051000 |
Binoculars |
15-Nov-2016 |
1.50% |
Fixed |
1.50% |
|
u |
|
|
|
| 23-Nov-2015 |
|
Fixed |
1.90% |
|
u |
1.90% |
|
|
| 01-Sep-2008 |
u |
Fixed |
7.40% |
3.10% |
|
|
|
|
| 01-Apr-2007 |
|
|
Fixed |
3.50% |
u |
8.30% |
|
|
| 15-Jul-2006 |
3.50% |
|
7.00% |
|
u |
Fixed |
|
|
| 05-May-2005 |
|
2.00% |
|
Fixed |
u |
5.00% |
|
|
| 90059090 |
Parts and accessories (including mountings): Other |
15-Nov-2016 |
1.50% |
1.50% |
|
kg. |
Fixed |
|
|
|
| 23-Nov-2015 |
kg. |
Fixed |
1.90% |
|
|
1.90% |
|
|
| 01-Sep-2008 |
3.10% |
|
Fixed |
|
Kg |
7.40% |
|
|
| 01-Apr-2007 |
|
Fixed |
3.50% |
|
8.30% |
Kg |
|
|
| 15-Jul-2006 |
|
Kg |
|
Fixed |
3.50% |
7.00% |
|
|
| 05-May-2005 |
|
5.00% |
2.00% |
Fixed |
|
Kg |
|
|
| 90059010 |
Parts and accessories (including mountings): Of binocular or telescopes of heading 9005, other than |
15-Nov-2016 |
|
1.50% |
1.50% |
|
|
Fixed |
|
|
| 23-Nov-2015 |
1.90% |
|
|
Fixed |
1.90% |
|
|
|
| 01-Sep-2008 |
|
7.40% |
Kg |
Fixed |
|
3.10% |
|
|
| 01-Apr-2007 |
Kg |
3.50% |
|
Fixed |
|
8.30% |
|
|
| 15-Jul-2006 |
7.00% |
Fixed |
|
|
3.50% |
Kg |
|
|
| 05-May-2005 |
5.00% |
|
|
Fixed |
2.00% |
Kg |
|
|