Ministry of Finance Department of Revenue Customs Wing CBIC

Quarterly Review of AIR of Duty Drawback of Gold Jewellery and Silver Jewellery/Articles

Issue Date: 16 February 2026 Published: 16 February 2026

Gazette ID: CG-DL-E-16022026-270177 Download PDF

Back to Feed

Core Purpose

The Central Government makes further amendments to Notification No. 77/2023 – Customs (N.T.), dated 20th October, 2023, concerning duty drawback rates.

Detailed Summary

This notification, No. 21/2026-Customs (N.T.), issued by the Ministry of Finance (Department of Revenue) on 16th February, 2026, under G.S.R. 133(E), enacts further amendments to the Government of India's Notification No. 77/2023 – Customs (N.T.), dated 20th October, 2023 (G.S.R. 792 (E)). These amendments are made in exercise of powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017. Specifically, the amendments modify the Schedule, Chapter -71, of the principal notification by substituting figures in column (4) for various tariff items: for tariff item 711301, "524.27" is replaced with "639.59"; for tariff item 711302, "6317.22" is replaced with "9089.33"; and for tariff item 711401, "6317.22" is replaced with "9089.33". The principal notification was last amended by Notification No. 67/2025-Customs (N.T.), dated 27th October, 2025 (G.S.R. 794(E)). The notification is signed by V. Phanindra Vissapragada, Under Secretary (Duty Drawback).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-16022026-270177 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 127] NEW DELHI, MONDAY, FEBRUARY 16, 2026/MAGHA 27, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 16th February, 2026 No. 21/2026-Customs (N.T.) 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 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 Secy. (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. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free