TMI BlogClarification 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 drawbackX X X X Extracts X X X X X X X X Extracts X X X X ..... ent of India Ministry of Finance, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en into consideration for the calculation of Brand Rate of duty drawback. 2. The matter has been examined keeping in view the 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 vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be factored in Brand Rate of duty drawback. 2.3 Regarding Clean Environment cess (erstwhile Clean Energy cess), Finance Act, 2010 vide Section 83(3) provided for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... renamed as Clean Environment cess in Finance Bill 2016 and the latter has been subsumed under GST w.e.f 01.07.2017. 2.4 Stowage Excise duty: Stowage Excise duty is levied under Section 6 of The Coal 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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