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    <title>NATIONAL CALAMITY CONTINGENT DUTY</title>
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    <description>A statutory surcharge, the National Calamity Contingent Duty, is levied on goods listed in the Seventh Schedule as an additional excise duty at the Schedule&#039;s specified unit or percentage rates. It is chargeable in addition to other excise duties and is to be administered-so far as practicable-under the existing excise rules on levy, collection, refunds, exemptions and penalties. The Seventh Schedule sets product-specific bases and rates, and the levy&#039;s validity has been extended by subsequent finance legislation.</description>
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      <title>NATIONAL CALAMITY CONTINGENT DUTY</title>
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      <description>A statutory surcharge, the National Calamity Contingent Duty, is levied on goods listed in the Seventh Schedule as an additional excise duty at the Schedule&#039;s specified unit or percentage rates. It is chargeable in addition to other excise duties and is to be administered-so far as practicable-under the existing excise rules on levy, collection, refunds, exemptions and penalties. The Seventh Schedule sets product-specific bases and rates, and the levy&#039;s validity has been extended by subsequent finance legislation.</description>
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