CBIC / GST notification 21/2026-Customs (N.T.) · 16 Feb 2026
Official title
21/2026-Customs (N.T) : Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articles.
Official record
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The Central Government amends the All Industry Rates of duty drawback for specific gold and silver items. This notification updates the rates for tariff items 711301, 711302, and 711401 under Chapter 71 of the Schedule to Notification No. 77/2023-Customs (N.T.). The amendment substitutes the existing figures in column (4) of the Schedule with new figures for these tariff items. These changes apply to the specified jewellery and articles.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
Notification No. 21/2026-- Customs (N.T.) New Delhi, the 16th February, 2026 G.S.R……. (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 20th October, 2023, published vide number G.S.R. 792 (E), dated the 20th October, 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 20th October, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 20th October, 2023 vide number G.S.R. 792(E), dated the 20th October, 2023 and was last amended by Notification No. 67/2025-Customs (N.T.), dated the 27th October , 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 27th October , 2025 vide number G.S.R. 794(E) , dated the 27th October , 2025.
