| Tariff Item | Description of goods | Unit | Drawback rate | Drawback cap per unit in Rs. |
| (1) | (2) | (3) | (4) | (5) |
| 9101 |
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal |
|
Nil |
|
| 9102 |
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 |
|
1.3% |
|
| 9103 |
Clocks with watch movements, excluding clocks of heading 9104 |
|
1.3% |
|
| 9104 |
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft
or vessels |
|
1.3% |
|
| 9105 |
Other clocks |
|
1.3% |
|
| 9106 |
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-
registers, time-recorders) |
|
1.3% |
|
| 9107 |
Time switches with clock or watch movement or with synchronous motor |
|
1.3% |
|
| 9108 |
Watch movements, complete and assembled |
|
1.3% |
|
| 9109 |
Clock movements, complete and assembled |
|
1.3% |
|
| 9110 |
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements |
|
1.3% |
|
| 9111 |
Watch cases and parts thereof |
|
|
|
| 911101 |
Cases of precious metal or of metal clad with
precious metals |
|
Nil |
|
| 911199 |
Others |
|
1.3% |
|
| 9112 |
Clock cases and cases of a similar type for other goods of this chapter, and parts thereof |
|
|
|
| 911201 |
Cases of precious metal or of metal clad with precious metals |
|
Nil |
|
| 911299 |
Others |
|
1.3% |
|
| 9113 |
Watch straps, watch bands and watch bracelets, and parts thereof |
|
|
|
| 911301 |
Of precious metal or of metal clad with precious metals |
|
Nil |
|
| 911399 |
Others |
|
1.3% |
|
| 9114 |
Other clock or watch parts |
|
1.3% |
|