https://www.taxtmi.com/forum/issue?id=1148 NCCD is an additional duty of central excise. Notification No. 50/2003 grants exemption from the whole of duties of excise and additional duties of excise under the area based scheme; therefore, when finished goods are exempt from basic excise duty under that notification, the exemption extends to NCCD and may be claimed for those goods. en-us Tue, 05 May 2009 13:40:39 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1148 NCCD is an additional duty of central excise. Notification No. 50/2003 grants exemption from the whole of duties of excise and additional duties of excise under the area based scheme; therefore, when finished goods are exempt from basic excise duty under that notification, the exemption extends to NCCD and may be claimed for those goods. Discussion-Forum Central Excise Tue, 05 May 2009 13:40:39 +0530 https://www.taxtmi.com/forum/issue?id=1148