https://www.taxtmi.com/caselaws?id=265939 National Calamity Contingent Duty was treated as a duty of excise and held not payable on POY cleared for captive consumption or on removals to 100% EOUs treated as deemed exports. The Tribunal followed its earlier view that NCCD is not leviable where goods are cleared for export under bond or used captively, and relied on Board circulars clarifying that no NCCD applies to goods exported under bond. It also noted that circulars issued under Section 37B of the Central Excise Act are binding on officers, and the impugned orders were set aside. en-us Fri, 12 Jun 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265939 National Calamity Contingent Duty was treated as a duty of excise and held not payable on POY cleared for captive consumption or on removals to 100% EOUs treated as deemed exports. The Tribunal followed its earlier view that NCCD is not leviable where goods are cleared for export under bond or used captively, and relied on Board circulars clarifying that no NCCD applies to goods exported under bond. It also noted that circulars issued under Section 37B of the Central Excise Act are binding on officers, and the impugned orders were set aside. Case-Laws Central Excise Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265939