https://www.taxtmi.com/caselaws?id=428942 HC dismissed the petition, holding that levy of excise on tobacco products is a matter of public policy and not subject to interference; CGST framework permits levy of excise alongside CGST. The court held NCCD is a surcharge and a form of excise duty levied under Section 136 of the Finance Act, 2001 on goods in the Seventh Schedule, and may be imposed independently of excise duty under the Central Excise Act. Repeal of the Central Excise Act does not relieve petitioners from NCCD liability. en-us Wed, 21 Sep 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428942 HC dismissed the petition, holding that levy of excise on tobacco products is a matter of public policy and not subject to interference; CGST framework permits levy of excise alongside CGST. The court held NCCD is a surcharge and a form of excise duty levied under Section 136 of the Finance Act, 2001 on goods in the Seventh Schedule, and may be imposed independently of excise duty under the Central Excise Act. Repeal of the Central Excise Act does not relieve petitioners from NCCD liability. Case-Laws Central Excise Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428942