CBIC / GST notification 41/2026-Customs (N.T.) · 24 Apr 2026
Official title
41/2026-Customs (NT) : 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
Open source pageSummary
The Central Government has amended Notification No. 77/2023-Customs (N.T.) to revise the All Industry Rates (AIR) of duty drawback for specific tariff items under Chapter 71. The duty drawback rate for tariff item 711301 (Gold jewellery) is increased from 639.59 to 773.17. Additionally, the rates for tariff items 711302 (Gold jewellery) and 711401 (Silver jewellery/articles) are both increased from 9089.33 to 14990.66.
Key dates
Who is affected
[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. 41/2026-- Customs (N.T.) New Delhi, the 24th April, 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 “639.59”, the figures “773.17” shall be substituted; (ii) against tariff item 711302, in the entry in column (4), for the figures “9089.33”, the figures “14990.66” shall be substituted; (iii) against tariff item 711401, in the entry in column (4), for the figures “9089.33”, the figures “14990.66” 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. 21/2026-Customs (N.T.), dated the 16th February, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the16th February, 2026 vide number G.S.R. 133(E) , dated the 16th February, 2026.
