DEMO
|
THE CUSTOMS TARIFF ACT 1975 (Notification)
-
Body
CHAPTER - 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
Tariff Item
Description of goods
Unit
Drawback Rate
Drawback cap per unit in Rs. (Rs)
(1)
(2)
(3)
(4)
(5)
0301
Live fish
Kg
2.9%
2.9
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
030201
In chilled form
Kg
2.9%
24.2
030299
Others
0.15%
0303
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
Kg
2.9%
24.2
0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
030401
In chilled or frozen form
Kg
2.9%
24.2
030402
Surimi fish paste
Kg
3.6%
10.6
030499
Others
0.15%
0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
0.15%
0306
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked
crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
030601
Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD)
Kg
3%
23.6
030602
Accelerated Freeze Dried (AFD)
shrimp / prawn
Kg
2.6%
91
030603
Lobster / Crab
Kg
2.9%
43.8
030604
Pasteurised tinned chilled crab meat
Kg
3%
79
030605
Others in chilled or frozen form
Kg
2.9%
24.2
030699
Others
0.15%
0307
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process
030701
In chilled or frozen form
Kg
2.9%
24.2
030799
Others
0.15%
0308
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process
030801
In chilled or frozen form
Kg
2.9%
24.2
030899
Others
0.15%
0309
Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption
030901
In chilled or frozen form
Kg
2.9%
24.2
030999
Others
0.15%