https://www.taxtmi.com/circulars?id=63390 The Supreme Court held that exemption of basic excise or customs duty does not automatically exempt distinct additional levies; in absence of a specific exemption notification, National Calamity Contingent Duty, education cess and secondary and higher education cess remain payable. Field formations are directed to recover unpaid duties, treat NCCD as part of value for GST computation where applicable, and to contest adverse orders by appropriate appeals or petitions in consultation with standing counsel. en-us Thu, 09 Jan 2020 00:00:00 +0530 Sat, 11 Jan 2020 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63390 The Supreme Court held that exemption of basic excise or customs duty does not automatically exempt distinct additional levies; in absence of a specific exemption notification, National Calamity Contingent Duty, education cess and secondary and higher education cess remain payable. Field formations are directed to recover unpaid duties, treat NCCD as part of value for GST computation where applicable, and to contest adverse orders by appropriate appeals or petitions in consultation with standing counsel. Circulars Central Excise Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63390