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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.

        The Central Government amends Notification No. 77/2023-Customs (N.T.) by revising additional incentive rates (AIR) for Chapter 71 jewellery tariff items: tariff item 711301 AIR is increased from 335.50 to 466.76; tariff items 711302 and 711401 AIRs are increased from 4468.10 to 5234.00. The amendment, issued under section 75 of the Customs Act, 1962 and section 37(2) of the Central Excise Act, 1944 read with Drawback Rules, 2017, updates the Schedule of drawback rates and is dated 25 August 2025 modifying the prior 20 October 2023 notification.

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