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of <h1>Clarification on Inclusion of Cesses, Surcharges in Brand Rate Duty Drawback per Customs Rules 2017.</h1> The circular clarifies the inclusion of various cesses, surcharges, and duties in the Brand Rate of duty drawback for exports, 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. The Clean Environment cess, previously known as Clean Energy cess, is also included due to its treatment as an additional duty under the Customs Tariff Act. However, the Stowage Excise duty, levied under The Coal Mines Act, 1974, is excluded as it lacks applicable refund or drawback provisions. Field formations are advised to process applications accordingly.
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