Drawback rate increase for gold and silver jewellery excludes items with CENVAT or rebate claims; exporters must declare at export. Amendment substitutes Chapter 71 tariff entries to increase specified drawback rates for gold and silver jewellery and parts, specifying rates tied to net metal content and purity, declares 'Others' entries Nil, and inserts paragraph (24A) excluding those drawback rates where goods availed CENVAT credit or rebate of duty under rule 18 or manufactured/exported under sub-rule (2) of rule 19 of the Central Excise Rules, 2002; exporters must make an appropriate declaration at the time of export.