**Policy Summary**
**Title:** Amendment to Customs and Central Excise Duties Drawback Rules, 2017
**Issuing Authority:** Ministry of Finance, Department of Revenue, Government of India
**Notification Number:** 51/2025-Customs (N.T.) G.S.R. 574(E)
**Date of Notification:** August 25, 2025
**Effective Date:** August 25, 2025
**Authority for Issuance:** Section 75 of the Customs Act, 1962 (52 of 1962), subsection 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.
**Purpose:** To amend Notification No. 77/2023-Customs (N.T.), dated October 20, 2023, G.S.R. 792(E), which pertains to the Customs and Central Excise Duties Drawback Rules.
**Key Amendments:**
The notification amends the Schedule in Notification No. 77/2023-Customs (N.T.) in Chapter 71, modifying drawback rates for specific tariff items as follows:
* **Tariff Item 711301:** The drawback rate in column 4 is revised from ₹335.50 to ₹466.76.
* **Tariff Item 711302:** The drawback rate in column 4 is revised from ₹4468.10 to ₹5234.00.
* **Tariff Item 711401:** The drawback rate in column 4 is revised from ₹4468.10 to ₹5234.00.
**Contact Information:**
F. No. 605/13/2023-DBK
MALAY SAMIR, Director Drawback
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for economic and financial matters.
Department of Revenue: A department under the Ministry of Finance responsible for tax collection and administration.
Customs Act, 1962: An Indian law governing customs duties and related matters.
Central Excise Act, 1944: An Indian law related to the levy and collection of excise duties.
Customs and Central Excise Duties Drawback Rules, 2017: Rules governing the drawback (refund) of customs and central excise duties.
New Delhi: The capital city of India and the location of the notification.
The Gazette of India: The official journal of the Government of India, publishing official notifications and regulations.
MALAY SAMIR: Director Drawback
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-25082025-265675
xxxGIDHxxx
CG-DLxx-ExG-I2D5E0x8x2x0 25-265675
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 530] नई दिल्ली, सोमिार, अगस्ट्त 25, 2025/भाद्र 3, 1947
No. 530] NEW DELHI, MONDAY, AUGUST 25, 2025/BHADRA 3, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 25 अगस्ट् त, 2025
स.ं 51/2025- सीमािल्ु क (ग.ैटे.)
सा.का.जन. 574(अ).— सीमािुल्क एि ं केंद्रीय उत्पाि िुल्क प्रजतअिायगी जनयमािली, 2017 के जनयम 3 और 4
के साथ पठित सीमािल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 75 और केंद्रीय उत्पाि िल्ु क अजधजनयम, 1944
(1944 का 1) की धारा 37 की उप-धारा (2) द्वारा प्रित्त िजियों के प्रयोग करते हुए, केंद्र सरकार, 20 अक्टूबर, 2023 की
सा.का.जन. 792(अ) के तहत प्रकाजित भारत सरकार, जित्त मत्रं ालय (रािस्ट्ि जिभाग) संख्या 77/2023 – सीमा िल्ु क (गै.टे.)
दिनांक 20 अक्टूबर, 2023 की अजधसूचना म ेंआग ेजनम्नजलजखत संिोधन करती ह,ै नामत:-
उि अजधसूचना में, अनुसूची म,ें अध्याय – 71 म,ें -
(i) टैठरफ मि 711301 के सामने, कॉलम (4) की प्रजिजि म,ें आंकडों के जलए “335.50” के जलए “466.76” को
अंत:स्ट्थाजपत दकया िाएगा;
5644 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ii) टैठरफ मि 711302 के सामने, कॉलम (4) की प्रजिजि म,ें आंकडों के जलए “4468.10” के जलए “5234.00”
को अंत:स्ट्थाजपत दकया िाएगा;
(iii) टैठरफ मि 711401 के सामने, कॉलम (4) की प्रजिजि म,ें आंकडों के जलए “4468.10” के जलए “5234.00”
को अंत:स्ट्थाजपत दकया िाएगा।
[फा. स.ं 605/13/2023-(डीबीके)]
मलय समीर, जनिेिक (ड्राबैक)
ठटप्पणी:-मलू अजधसूचना संख्या 77/2023-सीमा िल्ु क (एन.टी.), दिनांक 20 अक्टूबर, 2023 को भारत के रािपत्र,
असाधारण, भाग II, खंड 3, उप-खंड (i), दिनांक 20 अक्टूबर, 2023 को संख्या िी.एस.आर. 792(ई),
दिनांक 20 अक्टूबर, 2023 के तहत प्रकाजित दकया गया था और इसम ेंअंजतम संिोधन अजधसूचना संख्या 26/2025-
सीमा िुल्क (एन.टी.), दिनांक 17 अप्रलै , 2025 द्वारा दकया गया, जिसे भारत के रािपत्र, असाधारण, भाग II,
खंड 3, उप-खंड (i), दिनांक 17 अप्रलै , 2025 को सा.का.जन. 236(ई), दिनांक 17 अप्रलै , 2025 के तहत प्रकाजित
दकया गया।
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.
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