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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body
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
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, 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%
930699
Others
Nil
9307
Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
Nil