https://www.taxtmi.com/circulars?id=64028 Clarifies that the incidence of National Calamity Contingent Duty (NCCD) on inputs used in export manufacture must be factored into calculation of the Brand Rate of duty drawback; explains NCCD's levy as an excise and customs duty under the Finance Acts and that central excise and customs provisions (including refunds and exemptions) apply; notes Drawback Committee inclusion of NCCD in All Industry Rates and directs stakeholders to report implementation difficulties to the Deputy Commissioner (Technical). en-us Thu, 14 May 2020 00:00:00 +0530 Fri, 15 May 2020 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64028 Clarifies that the incidence of National Calamity Contingent Duty (NCCD) on inputs used in export manufacture must be factored into calculation of the Brand Rate of duty drawback; explains NCCD's levy as an excise and customs duty under the Finance Acts and that central excise and customs provisions (including refunds and exemptions) apply; notes Drawback Committee inclusion of NCCD in All Industry Rates and directs stakeholders to report implementation difficulties to the Deputy Commissioner (Technical). Circulars Customs Thu, 14 May 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64028