| 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
|
|
| 91 |
Chapter 91: Clocks and watches and parts thereof |
|
| 9102 |
Wrist-watches, Pocket-watches And Other Watches,
Including Stop Watches, Other Than Those Of Heading Wrist-watches, Electrically Operated, Whether Or Not Incorporating A Stop-watch Facility : |
|
| 910291 |
Electrically operated:
|
01-Sep-2008 |
|
|
5.60% |
Fixed |
1.50% |
|
|
|
| 01-Apr-2007 |
6.30% |
|
Fixed |
|
|
1.70% |
|
|
| 15-Jul-2006 |
Fixed |
|
1.70% |
|
|
5.30% |
|
|
| 05-May-2005 |
|
|
2.00% |
Fixed |
|
5.00% |
|
|
| 910299 |
Other:
|
01-Sep-2008 |
|
|
Fixed |
|
5.60% |
1.50% |
|
|
| 01-Apr-2007 |
6.30% |
Fixed |
1.70% |
|
|
|
|
|
| 15-Jul-2006 |
|
|
5.30% |
1.70% |
|
Fixed |
|
|
| 05-May-2005 |
2.00% |
5.00% |
|
|
|
Fixed |
|
|
| 910201 |
Quartz analog Watches - Digital Electronic Watches |
21-Sep-2013 |
Fixed |
3% |
21.6 |
21.6 |
Per piece |
3% |
|
|
| 10-Oct-2012 |
4%
|
Piece
|
Fixed |
28.8 |
28.8 |
4%
|
|
|
| 22-Sep-2011 |
Piece |
20 |
Fixed |
5.00% |
20 |
5.00% |
|
|
| 910202 |
Others |
21-Sep-2013 |
|
|
Fixed |
|
4.70% |
1.70% |
|
|
| 10-Oct-2012 |
Fixed |
5%
|
2%
|
|
|
|
|
|
| 22-Sep-2011 |
4.20% |
|
Fixed |
1.00% |
|
|
|
|
| 91029110 |
Electrically operated: Pocket watches |
15-Nov-2016 |
1.50% |
28 |
28 |
u |
Fixed |
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
Fixed |
1.90% |
35 |
u |
35 |
|
|
| 01-Sep-2008 |
1.50% |
5.60% |
Fixed |
|
u |
|
|
|
| 01-Apr-2007 |
6.30% |
|
u |
|
Fixed |
1.70% |
|
|
| 15-Jul-2006 |
|
1.70% |
5.30% |
u |
|
Fixed |
|
|
| 05-May-2005 |
|
u |
|
5.00% |
Fixed |
2.00% |
|
|
| 91029920 |
Other: Stop watches |
15-Nov-2016 |
1.50% |
Fixed |
u |
1.50% |
28 |
28 |
|
|
| 23-Nov-2015 |
u |
1.90% |
35 |
Fixed |
35 |
1.90% |
|
|
| 01-Sep-2008 |
1.50% |
Fixed |
5.60% |
|
|
u |
|
|
| 01-Apr-2007 |
u |
Fixed |
|
6.30% |
|
1.70% |
|
|
| 15-Jul-2006 |
|
u |
1.70% |
5.30% |
Fixed |
|
|
|
| 05-May-2005 |
Fixed |
|
|
2.00% |
u |
5.00% |
|
|
| 91029990 |
Other |
15-Nov-2016 |
28 |
1.50% |
28 |
u |
Fixed |
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
Fixed |
u |
1.90% |
35 |
35 |
|
|
| 01-Sep-2008 |
5.60% |
Fixed |
1.50% |
|
u |
|
|
|
| 01-Apr-2007 |
Fixed |
|
1.70% |
|
6.30% |
u |
|
|
| 15-Jul-2006 |
u |
5.30% |
Fixed |
|
|
1.70% |
|
|
| 05-May-2005 |
2.00% |
u |
Fixed |
5.00% |
|
|
|
|
| 91022900 |
Other wrist-watches, whether or not incorporating a stop-watch facility: Other |
15-Nov-2016 |
1.50% |
Fixed |
28 |
1.50% |
u |
28 |
|
|
| 23-Nov-2015 |
35 |
1.90% |
1.90% |
u |
35 |
Fixed |
|
|
| 01-Sep-2008 |
|
u |
1.50% |
Fixed |
5.60% |
|
|
|
| 01-Apr-2007 |
1.70% |
Fixed |
6.30% |
|
u |
|
|
|
| 15-Jul-2006 |
1.70% |
Fixed |
5.30% |
|
u |
|
|
|
| 05-May-2005 |
|
|
u |
Fixed |
5.00% |
2.00% |
|
|
| 91021100 |
Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: With mecha |
15-Nov-2016 |
1.50% |
28 |
28 |
Fixed |
u |
1.50% |
|
|
| 23-Nov-2015 |
1.90% |
u |
Fixed |
35 |
35 |
1.90% |
|
|
| 01-Sep-2008 |
5.60% |
|
Fixed |
1.50% |
|
u |
|
|
| 01-Apr-2007 |
Fixed |
u |
1.70% |
6.30% |
|
|
|
|
| 15-Jul-2006 |
5.30% |
u |
Fixed |
|
1.70% |
|
|
|
| 05-May-2005 |
u |
5.00% |
|
|
Fixed |
2.00% |
|
|
| 91021200 |
Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: With opto- |
15-Nov-2016 |
1.50% |
u |
Fixed |
28 |
1.50% |
28 |
|
|
| 23-Nov-2015 |
35 |
Fixed |
u |
35 |
1.90% |
1.90% |
|
|
| 01-Sep-2008 |
Fixed |
1.50% |
|
|
5.60% |
u |
|
|
| 01-Apr-2007 |
|
|
Fixed |
u |
1.70% |
6.30% |
|
|
| 15-Jul-2006 |
Fixed |
|
|
1.70% |
u |
5.30% |
|
|
| 05-May-2005 |
5.00% |
2.00% |
|
u |
Fixed |
|
|
|
| 91029120 |
Electrically operated: Stop watches |
15-Nov-2016 |
Fixed |
28 |
28 |
1.50% |
1.50% |
u |
|
|
| 23-Nov-2015 |
1.90% |
35 |
Fixed |
35 |
u |
1.90% |
|
|
| 01-Sep-2008 |
1.50% |
|
u |
5.60% |
|
Fixed |
|
|
| 01-Apr-2007 |
1.70% |
u |
6.30% |
|
Fixed |
|
|
|
| 15-Jul-2006 |
u |
|
Fixed |
1.70% |
|
5.30% |
|
|
| 05-May-2005 |
|
|
Fixed |
u |
2.00% |
5.00% |
|
|
| 91021900 |
Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: Other |
15-Nov-2016 |
u |
28 |
1.50% |
Fixed |
1.50% |
28 |
|
|
| 23-Nov-2015 |
1.90% |
u |
1.90% |
35 |
Fixed |
35 |
|
|
| 01-Sep-2008 |
|
u |
Fixed |
|
5.60% |
1.50% |
|
|
| 01-Apr-2007 |
|
Fixed |
|
1.70% |
6.30% |
u |
|
|
| 15-Jul-2006 |
1.70% |
Fixed |
5.30% |
|
|
u |
|
|
| 05-May-2005 |
Fixed |
2.00% |
|
u |
|
5.00% |
|
|
| 91022100 |
Other wrist-watches, whether or not incorporating a stop-watch facility: With automatic winding |
15-Nov-2016 |
1.50% |
28 |
1.50% |
28 |
u |
Fixed |
|
|
| 23-Nov-2015 |
u |
35 |
1.90% |
Fixed |
1.90% |
35 |
|
|
| 01-Sep-2008 |
5.60% |
|
Fixed |
|
1.50% |
u |
|
|
| 01-Apr-2007 |
6.30% |
u |
Fixed |
|
1.70% |
|
|
|
| 15-Jul-2006 |
Fixed |
1.70% |
|
5.30% |
|
u |
|
|
| 05-May-2005 |
|
|
u |
2.00% |
Fixed |
5.00% |
|
|
| 91029910 |
Other: Pocket watches |
15-Nov-2016 |
u |
Fixed |
28 |
1.50% |
28 |
1.50% |
|
|
| 23-Nov-2015 |
35 |
Fixed |
u |
35 |
1.90% |
1.90% |
|
|
| 01-Sep-2008 |
|
Fixed |
|
1.50% |
u |
5.60% |
|
|
| 01-Apr-2007 |
u |
1.70% |
|
Fixed |
6.30% |
|
|
|
| 15-Jul-2006 |
1.70% |
|
|
u |
5.30% |
Fixed |
|
|
| 05-May-2005 |
u |
5.00% |
Fixed |
|
|
2.00% |
|
|
| 91029190 |
Electrically operated: Other |
15-Nov-2016 |
28 |
28 |
Fixed |
u |
1.50% |
1.50% |
|
|
| 23-Nov-2015 |
Fixed |
35 |
35 |
1.90% |
1.90% |
u |
|
|
| 01-Sep-2008 |
1.50% |
|
|
5.60% |
u |
Fixed |
|
|
| 01-Apr-2007 |
u |
|
Fixed |
6.30% |
1.70% |
|
|
|
| 15-Jul-2006 |
|
u |
Fixed |
1.70% |
5.30% |
|
|
|
| 05-May-2005 |
|
|
u |
Fixed |
5.00% |
2.00% |
|
|