Inclusion of cesses in brand-rate duty drawback affirmed; some levies included while stowage excise excluded. Calculation of the Brand Rate of duty drawback must include Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Environment cess where those levies are treated as duties of Customs or Excise and made subject to refund/drawback provisions; these elements are reflected in AIRs. Stowage Excise duty under the Coal Mines Act is not made subject to Customs or Central Excise refund/drawback provisions and therefore must not be included in duty drawback calculations.