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

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CHAPTER-16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Tariff Item	Description of goods	Unit	Drawback Rate	Drawback cap per unit in Rs. (Rs)
(1)	(2)	(3)	(4)	(5)
1601	Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products		0.15%
1602	Other prepared or preserved meat, meat offal blood or insects		0.15%
1603	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
160301	Of fish or crustaceans in chilled or frozen form	Kg	4%	46.3
160399	Others		0.15%
1604	Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs
160401	Surimi analogue product	Kg	4%	12.4
160499	Others		0.15%
1605	Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
160501	Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD)
16050101	Breaded shrimp/prawn	Kg	3.5%	23.6
16050199	Others	Kg	3.5%	23.6
160502	Accelerated Freeze Dried (AFD) shrimp / prawn	Kg	2.9%	91
160503	Lobster / Crab	Kg	4.4%	82.2
160504	Pasteurised tinned chilled crab meat	Kg	4.5%	201
160505	Others in chilled or frozen form
16050501	Breaded Squids	Kg	4.3%	53.6
16050599	Others in chilled or frozen form	Kg	4.3%	53.6
160599	Others		0.15%";