Interpretation of term "basic excise duty".

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..... units in north east India and particularly Sikkim would include levy of NCCD i.e.National Calamity Contingent Duty (NCCD) within its ambit. Facts: The Appellant i.e.M/s. Unicorn Industries established a unit in Sikkim in 2006 manufacturing Indian Mouth Freshener an excisable commodity under Central Excise Tariff Act, 1985 . The duties recovered from the above included Basic E .....

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..... ld the reasoning in UNION OF INDIA AND OTHERS Versus MODI RUBBER LIMITED AND OTHERS - 1986 (8) TMI 60 - Supreme Court In fact as the hon'ble apex court observed, these judgments were not put up before the hon'ble benches of the high court for consideration. Held that when a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for a dif .....

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