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TMI Blog2007 (5) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... /95 Central Excise dated 28-8-1995 as amended? - Held that: - From the Section 129 of the Finance Act, 2001 and also from the Circular 60/01/06-CX dated 13-1-2006 issued by the CBEC, it is very clear that Exemption Notification 108/1995 is applicable also to NCCD - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the Seventh Schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the Union, by surcharge, a duty of excise, to be called the National Calamity Contingent Duty (hereinafter referred to as the National Calamity duty), at the rates specified in the said Schedule. (2) The National Calamity duty chargeable on the goods specified in the Seventh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 especially with regard to exemptions from duties would be applicable to NCCD leviable under Section 129. The CBEC has issued a Circular 60/01/06-CX dated 13-1-2006 with regard to export of goods and has clarified that none of the duties chargeable under any Act of Parliament which provides that in relation to levy and collection of such duty, the provisions of Central Excise Act and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g), wherein it was held while interpreting Notification No 214/86, Central Excise that the said notification issued under Rule 8(1) of Central Excise Rules exempts only basic excise duty and does not cover additional duty of excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957. The above was challenged in the Apex Court and the Apex Court allowed the appeal rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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