National Calamity Contingent Duty: imported specified goods face both CVD collection and a separate customs duty liability. Levy of National Calamity Contingent Duty (NCCD) applies to specified goods and, for imports, operates through two separate charges: NCCD recovered as Countervailing Duty and NCCD charged as a Customs duty on import. A notification exempts NCCD when collected as CVD for certain imported specified goods, but no exemption exists for the separate NCCD liability charged as Customs duty on imported goods; field formations are to finalize assessments accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
National Calamity Contingent Duty: imported specified goods face both CVD collection and a separate customs duty liability.
Levy of National Calamity Contingent Duty (NCCD) applies to specified goods and, for imports, operates through two separate charges: NCCD recovered as Countervailing Duty and NCCD charged as a Customs duty on import. A notification exempts NCCD when collected as CVD for certain imported specified goods, but no exemption exists for the separate NCCD liability charged as Customs duty on imported goods; field formations are to finalize assessments accordingly.
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