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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body
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
2.9%
24.2
160399
Others
0.15%
1604
Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs
160401
Surimi analogue product
Kg
3.6%
10.6
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)
Kg
3%
23.6
160502
Accelerated Freeze Dried (AFD)
shrimp / prawn
Kg
2.6%
91
160503
Lobster / Crab
Kg
2.9%
43.8
160504
Pasteurised tinned chilled crab meat
Kg
3%
79
160505
Others in chilled or frozen form
Kg
2.9%
24.2
160599
Others
0.15%