Customs
All Industry Rates (AIR) of Duty Drawback for specific items under Chapter 71 (Jewellery and Gold/Silver smiths’ wares) has been revised as follows:
| Tariff Item | Description | Previous Rate | Revised Rate |
| 711301 | Silver Jewellery/Articles | 524.27 | 639.59 |
| 711302 | Gold Jewellery/Articles | 6317.22 | 9089.33 |
| 711401 | Other Gold Jewellery/Articles | 6317.22 | 9089.33 |
[Notification No.21/2026-Customs (N.T.) dated 16.02.2026]