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Policy Info > Duty Drawback 2019-20

Chapter No 93

Tariff Item Description of goods Unit Drawback rate Drawback cap per unit in Rs.
(1) (2) (3) (4) (5)
9301 Military    weapons,    other    than    revolvers, pistols and the arms of heading  9307   Nil  
9302 Revolvers   and   pistols,  other  than   those   of heading 9303 or 9304   Nil  
9303 Other   firearms   and   similar   devices   which operate  by  the  firing  of  an  explosive  charge (for  example,  sporting  shotguns  and  rifles, muzzle-loading   firearms,   Very   pistols   and other  devices  designed  to  project  only  signal flares,  pistols  and  revolvers  for  firing  blank ammunition, captive-bolt humane killers, line-
throwing guns)
9304 Other  arms  (for  example,  spring,  air  or  gas guns   and   pistols,   truncheons),   exclu-ding those of heading 9307   Nil  
9305 Parts  and  accessories  of  articles  of  headings 9301 to 9304   Nil  
9306 Bombs  ,  grenades,  torpedoes,  mines,  missiles, and   similar   munitions   of   war   and   parts thereof; cartridges and other ammunition and projectiles  and  parts  thereof,  including  shot and cartridge wads   Nil  
9307 Swords,      cut   lasses,   bayonets,   lances   and similar arms and parts thereof and scabbards and sheaths therefor   Nil  
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