Incidence of National Calamity Contingent Duty (NCCD) for calculation of Brand Rate of duty drawback.

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.... New Delhi, dated 12th May, 2020 To, All Principal Chief Commissioners / Principal Directors General and Chief Commissioners / Directors General under CBIC Madam/Sir, Subject: Incidence of National Calamity Contingent Duty (NCCD) for calculation of Brand Rate of duty drawback. Please refer to Board's Instruction No. 4/2019- Customs dated 11.10.2019 clarifying the position rega....

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....r Section 136 of Finance Act, 2001 as a duty of excise and under Section 134 of Finance Act, 2003 as a duty of customs. These legislations respectively inter-alia provide that provisions of Central Excise Act, 1944, Customs Act, 1962 and rules and regulations made thereunder including those relating to refunds, exemptions etc. shall apply to this levy. Section 75 of the Customs Act, 1962 allows dr....