Duty drawback rates updated by notification; substituted rates and entry removals alter rebate entitlements for listed tariff items. The notification, issued under the Customs Act and Central Excise Act read with the Drawback Rules, 2017, substitutes specified entries in column (4) (drawback rates) and column (5) (relief amounts) for numerous tariff items across multiple chapters of the Tariff Schedule and omits one tariff entry, thereby amending the schedule of the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback rates updated by notification; substituted rates and entry removals alter rebate entitlements for listed tariff items.
The notification, issued under the Customs Act and Central Excise Act read with the Drawback Rules, 2017, substitutes specified entries in column (4) (drawback rates) and column (5) (relief amounts) for numerous tariff items across multiple chapters of the Tariff Schedule and omits one tariff entry, thereby amending the schedule of the principal notification.
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