NCCD under Finance Act 2003 qualifies as customs duty; eligible for inclusion in brand rate drawback computation.

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....Computation of Brand rate of Drawback - section 129A(1)(b) of the Customs Act, 1962 - Whether NCCD levied under section 134 of the Finance Act, 2003, is a customs duty and whether NCCD can be considered for computing brand rate eligibility? - since NCCD is a duty of customs, drawback thereof is admissible. - HC....