NCCD on clearances to a 100% Export Oriented Unit was held not leviable under binding precedent.

Goods cleared to a 100% Export Oriented Unit were held not liable to National Calamity Contingent Duty because the issue had already been settled by binding Tribunal precedent on the same factual and legal question. The contrary decision relied on by the department was distinguished as involving a different factual context tied to an area-based exemption notification. The duty demand was therefore unsustainable, and the impugned order was set aside.

---

---

Issues: Whether National Calamity Contingent Duty was leviable on goods cleared to a 100% Export Oriented Unit.

Analysis: The issue had already been decided in an earlier Tribunal decision holding that clearances to a 100% EOU do not attract NCCD. The present case was found to involve the same question, and the contrary reliance placed on another decision was distinguished because it related to a different factual setting involving an area-based exemption notification.

Conclusion: NCCD was not leviable on the goods cleared to the 100% EOU, and the demand could not be sustained.

Final Conclusion: The impugned order was set aside and the appeal succeeded.

Ratio Decidendi: Where goods are cleared to a 100% Export Oriented Unit, NCCD is not leviable when the issue is already settled by binding precedent on the same factual and legal question.

---