Amendment in Notification No. 77/2023 – Customs (N.T.), dated 20th October 2023, relating to Customs and Central Excise Duties Drawback Rules, 2017

Last updated: 27 August 2025

Notice Date : 25 August 2025

Quick Summary

This notification introduces amendments to the Customs and Central Excise Duties Drawback Rules, 2017, specifically amending Notification No. 77/2023. The changes update drawback rates for certain tariff items within Chapter 71. These adjustments affect tariff items 711301, 711302, and 711401, with new figures replacing the previous ones in column (4).

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 51/2025-Customs (N.T.)

New Delhi, the 25th August, 2025

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 20thOctober, 2023, published videnumber G.S.R. 792 (E), dated the 20thOctober, 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 20thOctober, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 20thOctober, 2023 vide number G.S.R. 792(E), dated the 20thOctober, 2023 and was last amended by Notification No. 26/2025-Customs (N.T.), dated the 17thApril, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-s

The main purpose is to amend Notification No. 77/2023 concerning the Customs and Central Excise Duties Drawback Rules, 2017, by updating specific drawback rates.

The amendment affects tariff items 711301, 711302, and 711401 within Chapter 71 of the schedule.

The changes involve substituting the existing figures in column (4) with new, updated figures for the drawback rates.

For tariff item 711301, the figure in column (4) has been changed from '335.50' to '466.76'.

For tariff items 711302 and 711401, the figure in column (4) has been changed from '4468.10' to '5234.00'.

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Notification No : Notification No. 51/2025-Customs (N.T.)
Published in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1010425/ENG/Notifications

Attached File : 322600_11487_csnt51_2025.pdf

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