https://www.taxtmi.com/caselaws?id=801014 Post-GST differential National Calamity Contingent Duty on chewing tobacco cannot be demanded through the Section 4A MRP-based valuation mechanism under Notification No. 49/2008-CE (N.T.). From 1 July 2017, the mechanism was inoperative because the notification continued to refer to the repealed Central Excise Tariff Act, 1985 and was not correspondingly amended. Consequently, differential NCCD demands for the disputed post-GST period based on MRP valuation are unsustainable. en-us Mon, 05 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801014 Post-GST differential National Calamity Contingent Duty on chewing tobacco cannot be demanded through the Section 4A MRP-based valuation mechanism under Notification No. 49/2008-CE (N.T.). From 1 July 2017, the mechanism was inoperative because the notification continued to refer to the repealed Central Excise Tariff Act, 1985 and was not correspondingly amended. Consequently, differential NCCD demands for the disputed post-GST period based on MRP valuation are unsustainable. Case-Laws Central Excise Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801014