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    <title>TOBACCO AND TOBACCO PRODUCTS ARE LIABLE TO BOTH GST, EXCISE DUTY AND NCCD</title>
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    <description>Tobacco products are subject to GST while excise duty and NCCD may also be levied; NCCD is a surcharge type duty distinct from basic excise and can be imposed independently, and an exemption of one category of duty does not automatically exempt other statutory levies unless expressly stated in the exemption notification.</description>
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