| |
|
|
A |
B |
|
| Tariff Item |
Description of goods |
Unit |
Drawback when Cenvat facility
has not been availed |
Drawback when Cenvat facility
has been availed |
|
|
| Drawback
Rate |
Drawback cap per unit in
Rs. |
Drawback Rate |
Drawback cap per unit in
Rs. |
|
| 1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
|
|
|
| 71 |
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY;
COIN |
|
|
| |
I. PRECIOUS OR SEMI-PRECIOUS
STONES |
|
|
|
|
|
|
| 7101 |
Pearls, natural
or cultured, whether or not worked or graded but not strung, mounted
or set; pearls, natural or cultured, temporarily strung for convenience
of transport |
|
Nil |
|
Nil |
|
|
| 7102 |
Diamonds, whether
or not worked, but not mounted or set |
|
Nil |
|
Nil |
|
|
| 7103 |
Precious stones
(other than diamonds) and semiprecious stones, whether or not worked
or graded but not strung, mounted or set; ungraded precious stones
(other than diamonds) and semi-precious stones, temporarily strung
for convenience of transport |
|
Nil |
|
Nil |
|
|
| 7104 |
Synthetic or
reconstructed precious or semiprecious stones, whether or not worked
or graded but not strung, mounted or set; ungraded synthetic or
reconstructed precious or semi-precious stones, temporarily strung
for convenience of transport |
|
Nil |
|
Nil |
|
|
| 7105 |
Dust and powder
of natural or synthetic precious or semi-precious stones |
|
Nil |
|
Nil |
|
|
| |
|
|
|
|
|
|
|
| |
II.—PRECIOUS
METALS AND METALS CLAD WITH PRECIOUS METAL |
|
|
|
|
|
|
| 7106 |
Silver (including
silver plated with gold or platinum), unwrought or in semi-manufactured
forms, or in powder form |
|
Nil |
|
Nil |
|
|
| 7107 |
Base metals
clad with silver, not further worked than semi-manufactured |
|
Nil |
|
Nil |
|
|
| 7108 |
Gold (including
gold plated with platinum) unwrought or in semi-manufactured forms,
or in powder form |
|
Nil |
|
Nil |
|
|
| 7109 |
Base metals or
silver, clad with gold, not further worked than semi-manufactured |
|
Nil |
|
Nil |
|
|
| 7110 |
Platinum, unwrought
or in semi-manufactured form, or in powder form |
|
Nil |
|
Nil |
|
|
| 7111 |
Base metals,
silver or gold, clad with platinum, not further worked than semi-manufactured |
|
Nil |
|
Nil |
|
|
| 7112 |
Waste and scrap
of precious metal or of metal clad with precious metal; other waste
and scrap containing precious metal or precious metal compounds,
of a kind used principally for the recovery of precious metal |
|
Nil |
|
Nil |
|
|
| |
III.—JEWELLERY,
GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES |
|
|
|
|
|
|
| 7113 |
Articles of jewellery
and parts thereof, of precious metal or of metal clad with precious
metal |
|
Nil |
|
Nil |
|
|
| 7114 |
Articles of
goldsmiths’ or silversmiths’ wares and parts thereof, of precious
metal or of metal clad With precious metal |
|
Nil |
|
Nil |
|
|
| 7115 |
Other articles
of precious metal or of metal clad with precious metal |
|
Nil |
|
Nil |
|
|
| 7116 |
Articles of
natural or cultured pearls, precious or semi-precious stones(natural,
synthetic or reconstructed) |
|
Nil |
|
Nil |
|
|
| 7117 |
Imitation jewellery |
|
|
|
|
|
|
| 7117909001 |
Brass Jewellery |
Kg |
Rs.
23.40 |
|
Rs.
9.20 |
|
|
| 7117909002 |
Aluminium
Jewellery |
KG |
Rs.
13.00 |
|
Nil |
|
|
| 7117909003 |
Plastic
Imitation Jewellery with or without embellishments |
KG |
Rs.
2.40 |
|
Re.
0.70 |
|
|
| 7117909004 |
Plastic
Bangles with or
without embellishments |
KG |
Rs.
3.50 |
|
Re.0.
50 |
|
|
| 7117000099 |
Others |
|
Nil |
|
Nil |
|
|
| 7118 |
Coin |
|
Nil |
|
Nil |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
