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Factoring of 2% Education Cess in Brand Rates and Special Brand Rates of Duty Drawback determined under Rule 6 and Rule 7 of the Customs & Central Excise Duties Drawback Rules, 1995-reg
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Education Cess inclusion required in brand and special brand duty drawback rates, aligning them with All Industry Rates. 2% Education Cess, leviable on aggregate customs duties and collected as customs/excise duty, shall be factored into Brand Rates and Special Brand Rates of duty drawback determined under Rule 6 and Rule 7 to align those rates with All Industry Rates; a Trade Notice and Standing Order should be issued and implementation difficulties reported to the Board.
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Education Cess inclusion required in brand and special brand duty drawback rates, aligning them with All Industry Rates.
2% Education Cess, leviable on aggregate customs duties and collected as customs/excise duty, shall be factored into Brand Rates and Special Brand Rates of duty drawback determined under Rule 6 and Rule 7 to align those rates with All Industry Rates; a Trade Notice and Standing Order should be issued and implementation difficulties reported to the Board.
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