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Policy Info > Duty Drawback 2019-20

Chapter No 89

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   1.8%  
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
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)   1.8%  
8908 Vessels   and   other   floating   structures   for breaking up   Nil  
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