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of <h1>New Customs and Central Excise Drawback Rules 2017: Exclusions, Revisions, and Exporter Guidelines Effective October 1, 2017.</h1> The Central Government has introduced the Customs and Central Excise Duties Drawback Rules, 2017, replacing the 1995 rules, effective from October 1, 2017. The All Industry Rates (AIRs) of Drawback have also been revised. Key changes include the exclusion of integrated tax and compensation cess from the definition of drawback, removal of references to input services and Service Tax, and discontinuation of composite rates of drawback. Exporters must now apply for new Brand Rates under Rule 6 or 7 for exports from October 1, 2017. Commissioners are urged to prevent misuse and ensure accurate declarations in shipping bills. The Drawback Committee's tenure is extended to address issues arising from these changes.
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