National Calamity Contingent Duty (NCCD) should be exempted under area-based excise duty exemptions. Equal treatment is required.

National Calamity Contingent Duty (NCCD) - area based exemption - Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X