Brand rate fixation delegated to central excise commissionerates for duty drawback, with procedural guidance and limited ministry revocation. Authority to fix brand and special brand rates for duty drawback is delegated to jurisdictional Central Excise Commissionerates. Field formations must include All Industry Rates for inputs like finished and lining leather and for certain accessories in brand rate calculations where duty-paying evidence is absent, while imported or duty-paid inputs require bills of entry or excise invoices. A fixed allocation practice for bus body cost as the Central Excise component is to continue. Post-audit permits amendment of rate letters and the Ministry retains rare revocation and recovery powers where improper fixation is discovered.