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

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.... 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 regarding Education Cess, Secondary and Higher Education Cess, Social Welfar....

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.... 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 drawback of duties of customs chargeable under the Act. Section 12 of the said....