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of <h1>Customs Circular: Include Education, Higher Ed Cess, and Social Welfare Surcharge in Duty Drawback Brand Rate Calculations.</h1> The circular clarifies the inclusion of various levies in the Brand Rate of duty drawback under the Customs and Central Excise Duties Drawback Rules, 2017. It confirms that Education cess, Secondary and Higher Education cess, and Social Welfare Surcharge must be factored into the Brand Rate calculations. The Clean Environment cess, previously known as Clean Energy cess, should also be included as it is treated as an additional duty under the Customs Tariff Act. However, Stowage Excise duty cannot be included, as related provisions of refund or drawback do not apply. Field formations are instructed to process applications accordingly.
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