Quarterly Review of AIR of Duty Drawback of Gold Jewellery and Silver Jewellery/Articles
The Government of India, Ministry of Finance (Department of Revenue), issued Notification No. 21/2026–Customs (N.T.) dated 16 February 2026, amending Notification No. 77/2023–Customs (N.T.) under the powers conferred by Section 75 of the Customs Act, 1962 and Section 37(2) of the Central Excise Act, 1944, read with Rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017. The amendment revises drawback rates specified in Chapter 71 of the Schedule. For tariff item 711301, the figure in column (4) has been increased from 524.27 to 639.59. For tariff items 711302 and 711401, the figure in column (4) has been revised from 6317.22 to 9089.33. The notification updates the applicable drawback amounts for the specified tariff items and takes effect as issued. The principal notification was originally published on 20 October 2023 and was last amended on 27 October 2025.
PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 21/2026-Customs (N.T.) | Dated: 16thFebruary, 2026
G.S.R. 133(E).— In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 77/2023 – Customs (N.T.), dated the 20thOctober, 2023, published vide number G.S.R. 792 (E), dated the 20thOctober, 2023, namely:-
In the said notification, in the Schedule, in Chapter -71, –
(i) against tariff item 711301, in the entry in column (4), for the figures “524.27”, the figures “639.59” shall be substituted;
(ii) against tariff item 711302, in the entry in column (4), for the figures “6317.22”, the figures “9089.33” shall be substituted;
(iii) against tariff item 711401, in the entry in column (4), for the figures “6317.22”, the figures “9089.33” shall be substituted.
[F.No.605/13/2023-(DBK)]
V Phanindra Vissapragada
Under Secretary (Duty Drawback)
Note: The principal Notification No. 77/2023-Customs (N.T.), dated the 20thOctober, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 20thOctober, 2023 vide number G.S.R. 792(E), dated the 20thOctober, 2023 and was last amended by Notification No. 67/2025-Customs (N.T.), dated the 27thOctober , 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 27thOctober , 2025 vide number G.S.R. 794(E) , dated the 27thOctober , 2025.
