https://www.taxtmi.com/caselaws?id=346950 The Appellate Tribunal CESTAT Kolkata upheld the demands for NCCD, Education Cess, and Secondary Higher Education Cess, ruling that the appellant was liable to pay these duties despite enjoying exemption under Notification No. 50/2003. The Tribunal clarified that the exemption did not cover NCCD, emphasizing it as a surcharge under the Finance Act, 2001. The decision was based on the specific nature of NCCD as a duty of excise excluded from the general exemption. The appeals were dismissed due to non-pursuance, affirming the liability for the mentioned duties. en-us Mon, 21 Aug 2017 00:00:00 +0530 Fri, 25 Aug 2017 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346950 The Appellate Tribunal CESTAT Kolkata upheld the demands for NCCD, Education Cess, and Secondary Higher Education Cess, ruling that the appellant was liable to pay these duties despite enjoying exemption under Notification No. 50/2003. The Tribunal clarified that the exemption did not cover NCCD, emphasizing it as a surcharge under the Finance Act, 2001. The decision was based on the specific nature of NCCD as a duty of excise excluded from the general exemption. The appeals were dismissed due to non-pursuance, affirming the liability for the mentioned duties. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346950