THE CUSTOMS TARIFF ACT 1975 (Notification)
Notification No. 77/2023-CUSTOMS (N.T.), Dated 20th October, 2023

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CHAPTER - 93

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

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
930101	Towed artillery gun systems		1%
930102	Vehicle mounted artillery gun system		3%
930103	Multi- barrel rocket launchers		1%
930199	Others		0.5%
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, muzzleloading 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)		Nil
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
930601	Cartridge cases and parts thereof		1.9%
930602	Missile		0.7%
930699	Others		0.5%
9307	Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor		Nil