| Tariff Item | Description of goods | Unit | Drawback rate | Drawback cap per unit in Rs. |
| (1) | (2) | (3) | (4) | (5) |
| 8901 |
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods |
|
Nil |
|
| 8902 |
Fishing vessels; factory ships and other vessels for processing or preserving fishery products |
|
Nil |
|
| 8903 |
Yachts and other vessels for pleasure or sports; rowing boats and canoes |
|
2% |
|
| 8904 |
Tugs and pusher craft |
|
Nil |
|
| 8905 |
Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms |
|
|
|
| 890501 |
Floating/submersible drilling or production platform |
|
2% |
|
| 890599 |
Others |
|
Nil |
|
| 8906 |
Other vessels, including warships and lifeboats other than rowing boats |
|
Nil |
|
| 8907 |
Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) |
|
2% |
|
| 8908 |
Vessels and other floating structures for breaking up |
|
Nil |
|