Schedule-based NCCD levy on truck chassis found prima facie inapplicable, leading to waiver of pre-deposit pending appeal.

National Calamity Contingent Duty was treated as leviable only on goods expressly specified in the Seventh Schedule to the Finance Act, 2001, and the chassis of tipper and concrete mixer trucks was not found to be so specified. As the relevant entry was truncated and contained no express reference to chassis or any other vehicle part, the schedule-based levy could not be applied at the interim stage. The appellant's challenge was therefore treated as having prima facie merit, and pre-deposit was waived during the pendency of the appeals.

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Issues: Whether National Calamity Contingent Duty was leviable on chassis of tipper and concrete mixer trucks under the Seventh Schedule to the Finance Act, 2001, and whether pre-deposit should be waived pending appeal.

Analysis: The levy of NCCD was held to arise only in respect of goods specified in the Seventh Schedule to the Finance Act, 2001. The impugned entry for chassis was found to be truncated and to contain no express reference to chassis or any other vehicle part. In the absence of specification of the impugned goods in the Seventh Schedule, the schedule-based levy could not be applied at the interim stage, and the appellant's contention was treated as having prima facie merit.

Outcome: The requirement of pre-deposit was waived during the pendency of the appeals, and the parties were permitted to seek early hearing.

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