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of <h1>Brand Rate Duty Drawback Must Include Education Cess and Social Welfare Surcharge per 2017 Rules; Stowage Duty Excluded.</h1> The circular clarifies the inclusion of various cesses, surcharges, and duties in the Brand Rate of duty drawback, as per the Customs and Central Excise Duties Drawback Rules, 2017. Education cess, Secondary and Higher Education cess, and Social Welfare Surcharge must be included in the Brand Rate calculation. Clean Environment cess, previously Clean Energy cess, is also included due to its collection as an additional duty under the Customs Tariff Act. However, Stowage Excise duty is excluded as its governing Act does not apply provisions like refund or drawback. Field formations are instructed to process pending applications accordingly.
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