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of <h1>National Calamity Duty under Section 136 of Finance Act 2001: Excise Surcharge on Specified Goods for Union.</h1> The National Calamity Contingent duty, as outlined in Section 136 of the Finance Act, 2001, imposes an excise duty on goods specified in the Seventh Schedule. This duty, known as the National Calamity duty, is levied as a surcharge for the Union and is in addition to any other excise duties applicable under the Central Excise Act, 1944 or other laws. The provisions of the Central Excise Act, including those related to refunds, exemptions, and penalties, apply to the levy and collection of this duty on the specified goods.
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