<h1>National Calamity Contingent Duty: Additional Excise on Tobacco, Petroleum, Vehicles per Finance Act 2001, Extended in 2005</h1> The National Calamity Contingent Duty (NCCD) is an excise duty levied on certain goods as specified in the Seventh Schedule of the Finance Act, 2001. This duty is in addition to other excise duties applicable under the Central Excise Act, 1944. The NCCD applies to various products, including pan masala, cigarettes, tobacco, petroleum oils, polyester yarns, and motor vehicles, with specific rates outlined for each category. The provisions of the Central Excise Act, including those related to refunds, exemptions, and penalties, are applicable to the NCCD. The duty's validity was extended beyond March 31, 2005, under the Finance Act, 2005.