https://www.taxtmi.com/caselaws?id=377406 The SC ruled in favor of appellant regarding area-based exemption from NCCD, Education Cess and Secondary Higher Education Cess for manufacturing establishment in North-Eastern States. The Court held that when excise duty is exempted, Education Cess and Secondary Higher Education Cess cannot be levied as they are surcharges on excise duty and the substratum does not exist. For NCCD, despite being levied as duty on product, it partakes character of excise duty and falls under exemption notification. The Court applied liberal interpretation to exemption notifications once applicability is established, allowing appellant to benefit from ten-year exemption period. en-us Wed, 27 Mar 2019 00:00:00 +0530 Wed, 16 Jul 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377406 The SC ruled in favor of appellant regarding area-based exemption from NCCD, Education Cess and Secondary Higher Education Cess for manufacturing establishment in North-Eastern States. The Court held that when excise duty is exempted, Education Cess and Secondary Higher Education Cess cannot be levied as they are surcharges on excise duty and the substratum does not exist. For NCCD, despite being levied as duty on product, it partakes character of excise duty and falls under exemption notification. The Court applied liberal interpretation to exemption notifications once applicability is established, allowing appellant to benefit from ten-year exemption period. Case-Laws Central Excise Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377406