https://www.taxtmi.com/circulars?id=63275 Clarification directs inclusion of Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Environment cess in the calculation of the Brand Rate of duty drawback because these levies are treated as duties of Customs/Excise and subject to applicable refund/drawback provisions; Stowage Excise duty under the Coal Mines Act is excluded since those statutes do not make drawback/refund provisions applicable to it. en-us Wed, 06 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63275 Clarification directs inclusion of Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Environment cess in the calculation of the Brand Rate of duty drawback because these levies are treated as duties of Customs/Excise and subject to applicable refund/drawback provisions; Stowage Excise duty under the Coal Mines Act is excluded since those statutes do not make drawback/refund provisions applicable to it. Circulars Customs Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63275