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of <h1>Customs and Excise Rules Overhaul: New 2017 Drawback Rules Exclude Certain Taxes, Update Garment Export Rates under AIRS.</h1> The Customs and Central Excise Duties Drawback Rules, 2017, effective from October 1, 2017, replace the 1995 rules, revising All Industry Rates (AIRS) of Drawback. Key changes include the exclusion of integrated tax and compensation cess from drawback definitions, removal of references to input services and Service Tax, and discontinuation of composite rates. Specific AIRS adjustments are made for garment exports under Special Advance Authorization. The Drawback Committee's tenure is extended to December 31, 2017, to address arising issues. Exporters are encouraged to report inconsistencies or difficulties to the Drawback Section at NSCBI Airport, Kolkata.
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