CBIC / GST notification 64/2026-Customs (N.T.) · 16 Jul 2026
Official title
64/2026-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 the All Industry Rates (AIR) of duty drawback for specific items under Chapter 71 of the Customs Tariff. The notification revises the drawback rates for gold jewellery (tariff item 711301) and silver jewellery/articles (tariff items 711302 and 711401). The rate for gold jewellery is increased to 1851.99, while the rates for silver jewellery and silver articles are both increased to 29501.09. These amendments modify the existing rates established in Notification No. 77/2023-Customs (N.T.) dated 20th October 2023.
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. 64/2026-Customs (N.T.) New Delhi, the 16th July, 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 “773.17”, the figures “1851.99” shall be substituted;
(ii) against tariff item 711302, in the entry in column (4), for the figures “14990.66”, the figures “29501.09” shall be substituted;
(iii) against tariff item 711401, in the entry in column (4), for the figures “14990.66”, the figures “29501.09” 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. 41/2026-Customs (N.T.), dated the 24th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 24th April, 2026 vide number G.S.R. 309(E), dated the 24th April, 2026.
