Judgement dated 06.12.2019 passed by Hon’ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India

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..... DCO-VISHALA Building Bhikaji Cama Place, R.K. Puram New Delhi, the 09th January'2020 Instruction To, 1. All Principal Chief Commissioners/ Chief Commissioners of Customs & GST 2. All Principal Director Generals/ Director Generals of Customs & GST 3. Sir/Madam, Sub: Judgement dated 06.12.2019 passed by Hon'ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Indus .....

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..... uently, several assessees across the country discontinued payment of NCCD on tobacco products and started challenging the levy of NCCD on these products as the basic excise duty on the said products was exempted with effect from 01.07.2017. Accordingly, to sustain the levy of NCCD on crude petroleum and tobacco products, it was decided to levy a nominal basic excise duty on all the goods which are .....

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..... proposition urged that simply because one kind of duty is exempted, other kinds of duties automatically fall, cannot be accepted as there is no difficulty in making the computation of additional duties, which are payable under NCCD, education cess, secondary and higher education cess. Moreover, statutory notification must cover specifically the duty exempted. When a particular kind of duty is exem .....

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..... ly the judgment in the case of Bajaj Auto Limited (supra). The issue has implications for GST revenue also, as NCCD forms part of value on which GST is calculated. ii) The subject judgment may be brought to the notice of the Hon'ble Courts, wherein the similar issue is pending. Any interim or final order decided against the revenue may be contested by filing statutory appeal, writ appeal or revie .....

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