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of <h1>Education Cess, Social Welfare Surcharge Included in Duty Drawback Calculations; Stowage Excise Duty Excluded.</h1> The circular clarifies the inclusion of various levies in the Brand Rate of duty drawback for exporters. It states that Education cess, Secondary and Higher Education cess, and Social Welfare Surcharge should be included in the calculation of the Brand Rate as they are considered duties of Customs or Excise. The Clean Environment cess, previously known as Clean Energy cess, is also included as it is treated as an additional duty under the Customs Tariff Act. However, Stowage Excise duty is excluded as its governing Act does not provide for refund or drawback provisions. Relevant sections are instructed to process pending applications accordingly.
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