{"id":5613,"date":"2025-08-27T16:51:32","date_gmt":"2025-08-27T11:21:32","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5613"},"modified":"2025-08-27T17:43:40","modified_gmt":"2025-08-27T12:13:40","slug":"cbic-revises-drawback-rates-on-gold-and-silver-jewellery-exports","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cbic-revises-drawback-rates-on-gold-and-silver-jewellery-exports","title":{"rendered":"CBIC Revises Drawback Rates on Gold and Silver Jewellery Exports"},"content":{"rendered":"<p><a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/104010000000112589\/cbic-revises-drawback-rates-on-imported-gold-and-silver-used-in-the-manufacture-of-jewellery-meant-for-export-notification\">Notification No. 51\/2025-Customs (N.T.)<\/a>, Dated 25-08-2025<\/p>\n<h2 data-start=\"80\" data-end=\"122\"><strong data-start=\"84\" data-end=\"120\">1. Introduction to the Amendment<\/strong><\/h2>\n<p data-start=\"123\" data-end=\"630\">The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification amending <strong data-start=\"213\" data-end=\"274\">Notification No. 77\/2023-Customs (N.T.), dated 20-10-2023<\/strong>. The amendment specifically revises drawback rates under Chapter 71 of the Schedule. These changes directly impact exporters engaged in the jewellery sector, particularly those dealing with gold and silver jewellery. By modifying the rates, the CBIC aims to align the drawback structure with the prevailing international market rates of precious metals.<\/p>\n<h2 data-start=\"637\" data-end=\"702\"><strong data-start=\"641\" data-end=\"700\">2. Revised Drawback Rates for Gold and Silver Jewellery<\/strong><\/h2>\n<p data-start=\"703\" data-end=\"1248\">As per the amendment, the figure <strong data-start=\"736\" data-end=\"748\">\u2018335.50\u2019<\/strong> against tariff item <strong data-start=\"769\" data-end=\"779\">711301<\/strong> has been substituted with <strong data-start=\"806\" data-end=\"818\">\u2018466.76\u2019<\/strong>, which applies to gold jewellery. Similarly, the figure <strong data-start=\"875\" data-end=\"888\">\u20184468.10\u2019<\/strong> against tariff items <strong data-start=\"910\" data-end=\"931\">711302 and 711401<\/strong> has been replaced with <strong data-start=\"955\" data-end=\"968\">\u20185234.00\u2019<\/strong>, applicable to silver jewellery. Effectively, the revised rates now stand at <strong data-start=\"1046\" data-end=\"1088\">Rs. 466.76 per gram for gold jewellery<\/strong> and <strong data-start=\"1093\" data-end=\"1143\">Rs. 5,234.00 per kilogram for silver jewellery<\/strong>. These updated figures reflect the increased value of imported inputs used in jewellery manufacturing.<\/p>\n<h2 data-start=\"1255\" data-end=\"1295\"><strong data-start=\"1259\" data-end=\"1293\">3. Applicability for Exporters<\/strong><\/h2>\n<p data-start=\"1296\" data-end=\"1794\">Exporters dealing with tariff items <strong data-start=\"1332\" data-end=\"1362\">711301, 711302, and 711401<\/strong> must adopt these revised rates when filing claims under the <strong data-start=\"1423\" data-end=\"1481\">Customs and Central Excise Duties Drawback Rules, 2017<\/strong>. The new drawback rates are applicable to jewellery manufactured from imported gold and silver that is subsequently exported. This ensures that exporters receive a fair and accurate reimbursement of duties paid on imported raw materials, thereby promoting competitiveness in the international jewellery market.<\/p>\n<h2 data-start=\"1801\" data-end=\"1851\"><strong data-start=\"1805\" data-end=\"1849\">4. Impact on the Jewellery Export Sector<\/strong><\/h2>\n<p data-start=\"1852\" data-end=\"2347\">The revision of drawback rates is expected to provide significant relief to jewellery exporters, who often face volatile price fluctuations in precious metals. By enhancing the drawback amounts, the CBIC has addressed concerns regarding cost recovery on inputs, which is crucial for maintaining profitability in export operations. Moreover, these changes will help Indian jewellery manufacturers remain competitive in global markets, while also simplifying compliance under the Drawback Rules.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Notification No. 51\/2025-Customs (N.T.), Dated 25-08-2025 1. Introduction to the Amendment The&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5620,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,178,47],"tags":[],"class_list":["post-5613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-customs-statutory-scope"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBIC Revises Drawback Rates on Gold and Silver Jewellery Exports<\/title>\n<meta name=\"description\" content=\"CBIC notifies revised drawback rates for imported gold and silver used in jewellery exports, fixing gold at Rs. 466.76\/gm and silver at Rs. 5,234\/kg.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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