https://www.taxtmi.com/caselaws?id=424121 The court upheld the constitutionality and validity of the levy of Basic Excise Duty and National Calamity Contingent Duty (NCCD) on tobacco and tobacco products post-GST regime. It allowed for the simultaneous levy of GST and excise duty under different constitutional provisions, emphasizing the independent nature of the levies and rejecting claims of violation of Article 14. The appeal was dismissed, affirming the legality of the levies in question. en-us Wed, 20 Apr 2022 00:00:00 +0530 Wed, 09 Nov 2022 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424121 The court upheld the constitutionality and validity of the levy of Basic Excise Duty and National Calamity Contingent Duty (NCCD) on tobacco and tobacco products post-GST regime. It allowed for the simultaneous levy of GST and excise duty under different constitutional provisions, emphasizing the independent nature of the levies and rejecting claims of violation of Article 14. The appeal was dismissed, affirming the legality of the levies in question. Case-Laws Central Excise Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424121