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of <h1>NCCD Inclusion in Duty Drawback Calculations for Exporters/Importers Clarified Under Drawback Rules 2017. Report Issues to Deputy Commissioner.</h1> The public notice addresses the inclusion of National Calamity Contingent Duty (NCCD) in the calculation of the Brand Rate of duty drawback for exporters and importers. The Board has examined the issue in light of relevant statutory provisions and previous instructions, determining that NCCD, levied under the Finance Acts of 2001 and 2003, should be considered in duty drawback calculations. This decision aligns with the Customs and Central Excise Duties Drawback Rules, 2017, and existing practices for All Industry Rates of duty drawback. Stakeholders are instructed to implement this clarification, with any difficulties to be reported to the Deputy Commissioner (Technical).
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