Inclusion of National Calamity Contingent Duty in Brand Rate calculation required for duty drawback determinations. Incidence of National Calamity Contingent Duty (NCCD) on inputs used in manufacture of export goods must be included in calculation of the Brand Rate of duty drawback; NCCD is levied as excise and customs duty and is subject to relevant provisions, refunds and exemptions under Central Excise and Customs law, and is already taken into account for All Industry Rates by the Drawback Committee.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inclusion of National Calamity Contingent Duty in Brand Rate calculation required for duty drawback determinations.
Incidence of National Calamity Contingent Duty (NCCD) on inputs used in manufacture of export goods must be included in calculation of the Brand Rate of duty drawback; NCCD is levied as excise and customs duty and is subject to relevant provisions, refunds and exemptions under Central Excise and Customs law, and is already taken into account for All Industry Rates by the Drawback Committee.
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