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    <title>The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.</title>
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    <description>Notification of the Drawback Rules 2017 and revised All Industry Rates takes effect, limiting drawback to customs duties on inputs and remnant excise on specified petroleum for captive power; integrated tax, compensation cess and service-tax related references are excluded. Composite rates are discontinued and replaced by general AIRs with caps, using specified tariff-item suffixes and alternative suffixes for certain garment exports. Provisional drawback payments align with applicable AIR components. Brand-rate fixation procedures continue but prior brand rates do not apply post-commencement and nil-rate items require alternative rule applications.</description>
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