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Core Purpose

This notification makes further amendments to Notification No. 77/2023 Customs (N.T.), dated the 20th October, 2023, concerning Customs and Central Excise Duties Drawback.

Detailed Summary

The Central Government, through the Ministry of Finance (Department of Revenue), issued Notification No. 41/2026-- Customs (N.T.) on April 24, 2026, under G.S.R. 309(E), exercising powers from 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. This notification further amends Notification No. 77/2023 Customs (N.T.), dated October 20, 2023 (published vide G.S.R. 792 (E), dated October 20, 2023), which was previously last amended by Notification No. 21/2026-Customs (N.T.), dated February 16, 2026 (published vide G.S.R. 133(E), dated February 16, 2026). The amendments are made in the Schedule, Chapter-71, specifically substituting drawback figures in column (4) for certain tariff items: for tariff item 711301, "639.59" is replaced with "773.17"; for tariff item 711302, "9089.33" is replaced with "14990.66"; and for tariff item 711401, "9089.33" is replaced with "14990.66". 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-24042026-272044 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 285] NEW DELHI, FRIDAY, APRIL 24, 2026/VAISAKHA 4, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 24th April, 2026 No. 41/2026-- Customs (N.T.) G.S.R. 309(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 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. 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 the 16th February, 2026 vide number G.S.R. 133(E), dated the 16th February, 2026. 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.

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