National Calamity Contingent Duty imposed as a surcharge on specified goods, charged per Schedule rates and administered with excise rules. A statutory surcharge, the National Calamity Contingent Duty, is levied on goods listed in the Seventh Schedule as an additional excise duty at the Schedule's specified unit or percentage rates. It is chargeable in addition to other excise duties and is to be administered-so far as practicable-under the existing excise rules on levy, collection, refunds, exemptions and penalties. The Seventh Schedule sets product-specific bases and rates, and the levy's validity has been extended by subsequent finance legislation.