2015 (10) TMI 1214

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.... Alok Srivastava, Authorised Representative Per: P.M. SALEEM These two appeals are filed against a common order in appeal issued by Commissioner (Appeals) on the same issue. Therefore, these appeals are taken up together and disposed of by this common order. Issue involved here is whether the duty of NCCD is leviable on removal of POY for captive Consumption, and on sale to other 100% EOUs a....

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....s. On the issue of export of goods and chargeability of NCCD, C.B.E. & C. vide Circular No. 641/32/2002-CX, dated 26-6-2002 has issued following clarification :- "I am directed to refer to Section 129 of the Finance Act, 2001 relating to imposition of National Calamity Contingent Duty (NCCD) and Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 relating to export of goods without payment of....

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....ed under bond. No doubt if export does not eventually take place the goods would be subject to all duties of excise including NCCD as applicable. The above Circular was followed by C.B.E. & C. Circulars 60/1/2006-CX, dated 13-1-2006 and 232/16/2004-CX, dated 30-1-2006, issued under Section 37B of the Central Excise Act, 1944. 5.With respect to chargeability of NCCD on captive consumption of ....