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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....ule 7 of the Customs & Central Excise Duties Drawback 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....

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....nt of  Education Cess has been factored in  All Industry Rates of Duty Drawback  which were notified under notification 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 Rate....