https://www.taxtmi.com/circulars?id=423 NCCD is treated as an excise duty and, consistent with the policy of relieving exported goods from domestic taxes, the notification permitting export without payment of duty under bond (issued under Rule 19 of the Central Excise Rules) applies to NCCD; therefore no NCCD is payable on goods actually exported under bond, but if export does not eventually take place the goods will be liable to all excise duties including NCCD. en-us Wed, 26 Jun 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=423 NCCD is treated as an excise duty and, consistent with the policy of relieving exported goods from domestic taxes, the notification permitting export without payment of duty under bond (issued under Rule 19 of the Central Excise Rules) applies to NCCD; therefore no NCCD is payable on goods actually exported under bond, but if export does not eventually take place the goods will be liable to all excise duties including NCCD. Circulars Central Excise Wed, 26 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=423