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

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..... PUBLIC NOTICE NO. 22/2020 Subject: Incidence of National Calamity Contingent Duty (NCCD) for calculation of Brand Rate of duty drawback - reg. Kind attention of the importers, exporters, Customs Brokers and all other stakeholders is invited to Board's Instruction No. 5/202O-Cus dated 12.05.2020 on the above mentioned subject. 2. The Board vide Instruction No. 4/2019-Customs dated .....

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..... ustoms dated 11.10.2019. NCCD is levied under 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. S .....

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