https://www.taxtmi.com/circulars?id=63126 Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Energy/Environment cess (where collected as additional Customs duty) are required to be included in the Brand Rate calculation for duty drawback under the Drawback Rules, 2017; Stowage Excise duty under the Coal Mines Act, 1974 is excluded because refund/drawback provisions of Customs/Central Excise do not apply to it. Field formations must apply this clarification in fixing Brand Rates and circulate it to trade bodies, treating the directions as a standing order. en-us Wed, 30 Oct 2019 00:00:00 +0530 Sat, 09 Nov 2019 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63126 Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Energy/Environment cess (where collected as additional Customs duty) are required to be included in the Brand Rate calculation for duty drawback under the Drawback Rules, 2017; Stowage Excise duty under the Coal Mines Act, 1974 is excluded because refund/drawback provisions of Customs/Central Excise do not apply to it. Field formations must apply this clarification in fixing Brand Rates and circulate it to trade bodies, treating the directions as a standing order. Circulars Customs Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63126