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The GoI MoF amended Notification No. 77/2023 - Customs (N.T.) ...


Government Increases Duty Drawback Rates for Jewellery by Up to 17.6% Under Notification No. 77/2023 Customs

April 21, 2025

Notifications     Customs

The GoI MoF amended Notification No. 77/2023 - Customs (N.T.) regarding All Industry Rates of Duty Drawback for Articles of Jewellery. Specifically, the amendment modifies three tariff items in Chapter-71: tariff item 711301 duty drawback rate increased from 335.50 to 405.40, tariff item 711302 rate increased from 4468.10 to 4950.03, and tariff item 711401 rate increased from 4468.10 to 4950.03. The amendment was issued under powers conferred by Customs Act, 1962 and Central Excise Act, 1944, read with Customs and Central Excise Duties Drawback Rules, 2017, effective from the date of notification.

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