Inclusion of cesses in Brand Rate of duty drawback clarified: certain cesses included, stowage excise excluded. Clarification directs inclusion of Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Environment cess in the calculation of the Brand Rate of duty drawback because these levies are treated as duties of Customs/Excise and subject to applicable refund/drawback provisions; Stowage Excise duty under the Coal Mines Act is excluded since those statutes do not make drawback/refund provisions applicable to it.