https://www.taxtmi.com/circulars?id=63120 Clarifies inclusion and exclusion of specific levies in the Brand Rate of duty drawback: Education cess, Secondary and Higher Education cess, Social Welfare Surcharge and Clean Environment cess are to be factored into Brand Rate calculations because they operate as duties of Customs/Excise and are subject to Customs/Central Excise provisions and Drawback Committee treatment; Stowage Excise duty under the Coal Mines Act is not covered by Customs/Central Excise refund or drawback provisions and must not be included. en-us Mon, 14 Oct 2019 00:00:00 +0530 Fri, 08 Nov 2019 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63120 Clarifies inclusion and exclusion of specific levies in the Brand Rate of duty drawback: Education cess, Secondary and Higher Education cess, Social Welfare Surcharge and Clean Environment cess are to be factored into Brand Rate calculations because they operate as duties of Customs/Excise and are subject to Customs/Central Excise provisions and Drawback Committee treatment; Stowage Excise duty under the Coal Mines Act is not covered by Customs/Central Excise refund or drawback provisions and must not be included. Circulars Customs Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63120