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Core Purpose

This notification further amends Notification No. 77/2023 – Customs (N.T.), dated 20th October, 2023, by modifying drawback rates for specific tariff items in Chapter 71 of its Schedule.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 51/2025- Customs (N.T.), G.S.R. 574(E), on August 25, 2025, under 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. This notification makes further amendments to the Central Government's Notification No. 77/2023 – Customs (N.T.), dated October 20, 2023, which was published vide G.S.R. 792 (E) on the same date. Specifically, in the Schedule, Chapter -71, it substitutes figures in column (4) for three tariff items: 711301 (from 335.50 to 466.76), 711302 (from 4468.10 to 5234.00), and 711401 (from 4468.10 to 5234.00). The principal Notification No. 77/2023-Customs (N.T.) was last amended by Notification No. 26/2025-Customs (N.T.), dated April 17, 2025 (G.S.R. 236(E)).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-25082025-265675 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY NEW DELHI, MONDAY, AUGUST 25, 2025/BHADRA 3, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 25th August, 2025 No. 51/2025- Customs (N.T.) G.S.R. 574(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 "335.50", the figures "466.76" shall be substituted; (ii) against tariff item 711302, in the entry in column (4), for the figures "4468.10", the figures "5234.00" shall be substituted; (iii) against tariff item 711401, in the entry in column (4), for the figures "4468.10", the figures "5234.00" shall be substituted. [F. No. 605/13/2023-(DBK)] MALAY SAMIR, Director (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. 26/2025-Customs (N.T.), dated the 17th April, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 17th April, 2025 vide number G.S.R. 236(E), dated the 17th April, 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.

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