Factoring of 2% Education Cess in Brand Rates and Special Brand Rates of Duty Drawback determined under Rule 6 and Rule 7 of the Customs & Central Excise Duties Drawback Rules, 1995-reg

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....back Rules, 1995-reg CIRCULAR NO. 11 /2005-Cus. 3rd March, 2005 F.NO.605/54/2004-DBK Government of India Ministry of Finance Department of Revenue Sub: Factoring of 2% Education Cess in Brand Rates and Special Brand Rates of Duty Drawback determined under Rule 6 and Rule 7 of the Customs & Central Excise Duties Drawback Rules, 1995-reg. The undersigned is directed to invite your attention ....

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....fication No. 08/2005-Customs(NT) dated 18.1.2005. The Ministry has also issued a Circular (No.3/2005-Cus dated 18.2.2005) clarifying the said position. In view of this, it has been decided that the element of Education Cess needs to be factored in the Brand Rates and Special Brand Rates of duty drawback determined under Rule 6 and Rule 7 of the Customs & Central Excise Duties Drawback Rules, 1995.....