**Executive Summary**
This document, a notification from the Ministry of Finance (Department of Revenue), amends Notification No. 77/2023-Customs (N.T.) dated October 20, 2023, concerning the Customs and Central Excise Duties Drawback Rules, 2017. The notification is dated October 27, 2025, and published in the Gazette of India. It modifies the figures in column (4) against specified tariff items within Chapter 71 of the Schedule.
**Key Points / Main Content**
* **Amendment Authority:** The amendment is made using powers conferred by Section 75 of the Customs Act, 1962, and sub-section (2) of section 37 of the Central Excise Act, 1944, read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017.
* **Schedule Amendments (Chapter 71):**
* **Tariff Item 711301:** The figures "466.76" are replaced with "524.27" in column (4).
* **Tariff Item 711302:** The figures "5234.00" are replaced with "6317.22" in column (4).
* **Tariff Item 711401:** The figures "5234.00" are replaced with "6317.22" in column (4).
* **Previous Notification:** The original Notification No. 77/2023-Customs (N.T.) was published on October 20, 2023, and last amended on August 25, 2025, under Notification No. 51/2025-Customs (N.T.).
**Impact Analysis**
**Stakeholder:** Businesses involved in import/export of goods listed under tariff items 711301, 711302 and 711401
**Impact:**
The amendment modifies the drawback amounts applicable to specific tariff items, potentially affecting the financial benefits derived from duty drawbacks.
**Action Required:**
Businesses need to update their records and calculations to reflect the revised drawback figures when claiming refunds.
Key Entities Referenced
Customs Act, 1962: Governs customs duties and regulations, referenced as the basis for the notification's powers.
Central Excise Act, 1944: Deals with central excise duties; the notification cites its powers in conjunction with customs regulations.
Customs and Central Excise Duties Drawback Rules, 2017: Rules providing a framework for refund or remission of duties, referenced in the notification's legal basis.
Ministry of Finance: The ministry issuing the notification (Department of Revenue).
Notification No. 77/2023-Customs (N.T.): The prior notification being amended concerning duty drawback rates.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-27102025-267181
CG-DxLx-xEG-I2D7H1x0x2x0 25-267181
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 710] नई दिल्ली, सोमिार, अक्त बू र 27, 2025/ कार्तकि 5, 1947
No. 710] NEW DELHI, MONDAY, OCTOBER 27, 2025/ KARTIKA 5, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 27 अक् तूबर, 2025
स.ं 67/2025- सीमािल्ु क (ग.ैटे.)
सा.का.जन. 794(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 में, आंकडों के जलए “466.76” के जलए “524.27 ” को
अंत:स्ट्थाजपत दकया िाएगा;
7171 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ii) टैठरफ मि 711302 के सामने, कॉलम (4) की प्रजिजि में, आंकडों के जलए “5234.00” के जलए “6317.22 ”
को अंत:स्ट्थाजपत दकया िाएगा;
(iii) टैठरफ मि 711401 के सामने, कॉलम (4) की प्रजिजि में, आंकडों के जलए “5234.00” के जलए “6317.22 ”
को अंत:स्ट्थाजपत दकया िाएगा।
[फा. स.ं 605/13/2023-(डीबीके)]
िी. फणींद्र जिसाप्रगडा, अिर सजचि (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
51/2025-सीमा िुल्क (एन.टी.), दिनांक 25 अगस्ट्त ,2025 द्वारा दकया गया, जिसे भारत के रािपत्र, असाधारण,
भाग II, खंड 3, उप-खंड (i), दिनांक 25 अगस्ट्त ,2025 को को संख्या िी.एस.आर. 574 (ई), दिनांक 25 अगस्ट्त ,
2025 के तहत प्रकाजित दकया गया।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 27th October, 2025
No. 67/2025- Customs (N.T.)
G.S.R. 794(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 “466.76”, the figures “524.27” shall
be substituted;
(ii) against tariff item 711302, in the entry in column (4), for the figures “5234.00”, the figures “6317.22”
shall be substituted;
(iii) against tariff item 711401, in the entry in column (4), for the figures “5234.00”, the figures “6317.22”
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. 51/2025-Customs (N.T.),
dated the 25th August, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
dated the 25th August, 2025 vide number G.S.R. 574(E) , dated the 25th August, 2025.
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