National calamity contingent duty imposed as a surcharge on specified goods, payable in addition to other excise duties. A statutory National Calamity Contingent duty is levied as a surcharge on goods specified in the Seventh Schedule at rates in that Schedule, payable in addition to any other excise duties; procedural provisions of the Central Excise Act, 1944 and its rules, including refunds, exemptions and penalties, apply to its levy and collection as far as may be.