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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

..... Date: 30.10.2019 PUBLIC NOTICE NO. 33/2019-cus Sub -Reg. Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/ Customs Cargo Service Providers, Trade Associations / Chamber of Commerce, Members of the RAC/ PGC and the Public is invited on the above subject. 2. Some field formations have reported that apart from the incidence of Customs and Central Excise duties, B .....

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..... and Rate (Rule 6) and Special Brand Rate (Rule 7), it has been clarified vide Circular No. 11/2005-Customs dated 03.03.2005 that Education cess is required to be factored in Brand Rate of duty drawback and the same continues. b. 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 .....

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..... ble to the cess. Government vide notification No. 2/2010- Clean Energy Cess dated 22.06.2010 made, among others, the provisions related to refund under Section 11B of Central Excise Act, 1944 applicable to the cess. Vide instruction F. NO. 354/72/2010-TRU dated24.06.2010, the Board clarified that Clean Energy cess would also be levied on import in the form of additional duty of Customs. Since the .....

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..... plicable any of the provisions like refund, drawback, etc. of Central Excise Act or Customs Act to the aforesaid levies. Therefore, these levies cannot be considered for inclusion in the calculation of duty drawback on any export goods. 4. Field formations are requested to deal with the pending applications for fixation of Brand Rate of duty drawback accordingly. 5. All the members of the Regional .....

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