Notification/Circular No.: 64/2026-Customs (N.T.) dated July 16, 2026
Applicable Act/Rule: Customs Act, 1962; Central Excise Act, 1944; Customs and Central Excise Duties Drawback Rules, 2017
Applicable Section/Rule: Section 75 of the Customs Act, 1962; sub-section (2) of Section 37 of the Central Excise Act, 1944; Rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017
The notification further amends the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 77/2023-Customs (N.T.), dated October 20, 2023 (G.S.R. 792(E)), which was last amended by Notification No. 41/2026-Customs (N.T.), dated April 24, 2026 (G.S.R. 309(E)).
In the Schedule to Notification No. 77/2023-Customs (N.T.), in Chapter 71, the drawback figures in column (4) are revised for three tariff items.
In the said notification, in the Schedule, in Chapter -71, –
(i) against tariff item 711301, in the entry in column (4), for the figures “773.17”, the figures “1851.99” shall be substituted;
(ii) against tariff item 711302, in the entry in column (4), for the figures “14990.66”, the figures “29501.09” shall be substituted;
(iii) against tariff item 711401, in the entry in column (4), for the figures “14990.66”, the figures “29501.09” shall be substituted.
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