Inclusion of cesses in Brand Rate of duty drawback clarified; specified cesses included, stowage excise excluded. Clarifies inclusion and exclusion of specific levies in the Brand Rate of duty drawback: Education cess, Secondary and Higher Education cess, Social Welfare Surcharge and Clean Environment cess are to be factored into Brand Rate calculations because they operate as duties of Customs/Excise and are subject to Customs/Central Excise provisions and Drawback Committee treatment; Stowage Excise duty under the Coal Mines Act is not covered by Customs/Central Excise refund or drawback provisions and must not be included.