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of <h1>Government revises AIR drawback rates for Chapter 71 jewellery under Customs Act, 1962 via Notification No. 51/2025</h1> The Central Government, exercising powers under the Customs Act, 1962 and the Central Excise Act, 1944 and relevant drawback rules, amends Notification No. 77/2023 (dated 20 Oct 2023) to revise adjusted assessment-in-reimbursement (AIR) drawback rates for Chapter 71 (gold/silver jewellery and articles). Tariff item 711301's AIR is increased from 335.50 to 466.76; tariff items 711302 and 711401's AIRs are increased from 4,468.10 to 5,234.00. The amendment takes effect via Notification No. 51/2025 dated 25 Aug 2025.
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