Clarification regarding inclusion of cesses, surcharge, duties, etc. levied and collected under legislations other than Customs Act, 1962, Customs Tariff Act, 1975 or Central Excise Act, 1944 in Brand Rate of duty drawback

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....Department of Revenue Central Board of Indirect Taxes & Customs New Delhi, dated 11th October, 2019 To, Principal Chief Commissioners / Principal Directors General, Chief Commissioners / Directors General, all under CBIC Madam/Sir, Subject: Clarification regarding inclusion of cesses, surcharge, duties, etc. levied and collected under legislations other than Customs Act, 1962, Customs Tari....

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.... provisions of Drawback Rules, 2017 that allow rebate of duties suffered on the inputs used in the manufacture of export goods. 2.1 On the issue of factoring of Education cess in Brand Rate (Rule 6) and Special Brand Rate (Rule 7), it has been clarified vide Circular No. 11/2005-Customs dated 03.03.2005 that Education cess is required to be factored in Brand Rate of duty drawback and the same con....

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.... levy and collection of Clean Energy cess as a duty of Excise and vide Section 83(7) empowered the Central Government to declare any of the provisions of Central Excise Act, 1944 applicable to the cess. Government vide notification No. 2/2010- Clean Energy Cess dated 22.06.2010 made, among others, the provisions related to refund under Section 11B of Central Excise Act, 1944 applicable to the cess....

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....l Mines (Conservation and Development) Act, 1974 as a duty of Excise and an equivalent duty of Customs is levied on imported coal under Section 7 of the said Act. However, the Act does not make applicable any of the provisions like refund, drawback, etc. of Central Excise Act or Customs Act to the aforesaid levies. Therefore, these levies cannot be considered for inclusion in the calculation of du....