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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

..... UBLIC NOTICE No. 46/2019 Subject: . Attention of all the Importers/exporters, Trade and Stake holders is drawn to the Board's Instruction No. 04/2019 dated 11.10.2019. 2. Some field formations have reported that apart from the incidence of Customs and Central Excise duties, Brand Rate of duty drawback of various other levies is also being claimed by the exporters under the Customs and Central .....

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..... 005 that Education cess is required to be factored in Brand Rate of duty drawback and the same continues. 3.2 As regards Secondary and Higher Education cess (SHE) and Social Welfare Surcharge (SWS), the SHE cess is levied under section 126 of Finance Act, 2007 as duties of Customs/ Excise and SWS is levied under Section 110 of Finance Act, 2018 as a duty of Customs. These provide that provisions o .....

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..... rovisions related to refund under Section 11B of Central Excise Act. 1944 applicable to the cess. Vide instruction F. No. 354/72/2010-TRU dated 24.06.2010, the Board clarified that Clean Energy cess would also be levied on import in the form of additional duty of Customs. Since the cess is collected as additional duty under Section 3 of Customs Tariff Act, the provisions of Customs Act, 1962 relat .....

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..... aid levies. Therefore, these levies cannot be considered for inclusion in the calculation of duty drawback on any export goods. 4. Concerned sections are requested to deal with the pending applications for fixation of Brand Rate of duty drawback accordingly. Difficulties faced, if any, in implementation of this Public Notice may be immediately brought to the notice of the Assistant/Deputy Commissi .....

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