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of <h1>Amendment to Notification No. 110/2015-Customs: New Drawback Rates for Garment Exports under Special Advance Authorization Scheme.</h1> The notification amends Notification No. 110/2015-Customs (NT) dated November 16, 2015, to specify All Industry Rates of drawback for garment exports under the Special Advance Authorization Scheme, as per paragraph 4.04A of the Foreign Trade Policy 2015-20. The amendments involve changes to the schedule of drawback rates, particularly affecting tariff items in Chapters 61 and 62. The new rates differentiate between cases where the Cenvat facility has been availed and where it has not. This amendment takes effect from September 1, 2016.
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