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of <h1>Duty Drawback Amendments: New Rates for Textiles, Marine, Leather; Transition Rules from July 1 to Sept 30, 2017.</h1> Amendments effective from July 1, 2017, have been introduced to the All Industry Rates of Duty Drawback and related provisions. A transition period from July 1 to September 30, 2017, allows exporters to continue claiming composite rates under specific conditions, ensuring no simultaneous claims on input tax credits or IGST refunds. Changes in the All Industry Rates include adjustments for textile, marine products, and new tariff lines for leather and poly-fil items. The fixation of Brand rates and supplementary claims have shifted from Central Excise to Customs formations. Central Excise officers will temporarily continue Customs functions until new Customs Commissionerates are operational.
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