Constitutional validity of levy of basic excise duty and NCCD, ...

Case Laws GST

January 11, 2022

Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st Amendment) Act, with effect from 01.07.2017 - permissibility of simultaneous levy of GST under Article 246A of the Constitution of India - As levy under Article 246 is permissible even after introduction of Article 246A, the levy of surcharge tracing power under Article 271 would still subsist even if the goods are subjected to levy of goods and services tax under Article 246A. - the levy of tax is a product of legislative choice and on policy decisions which are the prerogative of the Executive - HC

View Source

← Previous Next →

Constitutional validity of levy of basic excise duty and NCCD, ...

Case Laws GST

January 11, 2022

You may also like:

Utilization of Cenvat credit of basic excise duty for payment of National Calamity Contingent Duty (NCCD) - there is no bar in utilization of basic excise duty for payment of NCCD.

Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

Levy of excise duty or NCCD - Post GST era - The CGST itself contemplates levy of excise duty upon tobacco and tobacco products apart from they being taxed under the...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

Levy of NCCD - POY produced and captively consumed within the factory of production by the Petitioner - Once the excise duty is exempted, NCCD, levied as an excise duty...

GST Rates - HSN Code - NCCD Shall continue to be levied on tobacco and tobacco products at the rate as applicable prior to 1st July, 2017 - Since NCCD is a duty of...

Utilization of Cenvat Credit of basic excise duty - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess /...

Cross Utilization of CENVAT Credit - wrong utilization of Additional Duty of Excise (T&TA) for the payment of Basic Excise Duty and AED (GOSI) - levy of interest...

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...

Liability of National Calamity Contingent Duty (NCCD) - NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification

Cenvat credit of basic excise duty for payment of NCCD. - Circular

Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any...

Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC

Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS...

Levy of Countervailing Duty – Once there was no excise duty on such goods produced domestically question of levying additional duty in form of giving such protection...

Quick Updates: