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        Customs

        This notification amends Notification No. 77/2023-Customs (N.T.)...

        Duty drawback rates revised for gold and silver jewellery exports.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                This notification amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 by revising the All Industry Rates (AIRs) of duty drawback for gold and silver jewellery/articles under Chapter 71 of the Customs Tariff. The AIR for tariff item 711301 is revised from 704.1 to 335.50, for tariff item 711302 from 8949 to 4468.10, and for tariff item 711401 from 8949 to 4468.10. The amendment is issued by the Central Government u/s 75 of the Customs Act, 1962 and sub-section (2) of Section 37 of the Central Excise Act, 1944, read with Rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017.
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