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Provisions expressly mentioned in the judgment/order text.
The government amended a prior customs notification to revise the All Industry Rate (AIR) used for duty drawback on Chapter 71 (gold and silver jewellery/articles), substituting new figures for three tariff items: tariff item 711301 (from 466.76 to 524.27) and tariff items 711302 and 711401 (each from 5234.00 to 6317.22). The amendment is issued under statutory powers and updates the schedule of the earlier 2023 notification, which had been subsequently amended in 2025.
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