National Calamity Contingent Duty (NCCD) should be exempted under area-based excise duty exemptions. Equal treatment is required.

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....National Calamity Contingent Duty (NCCD) - area based exemption - Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification.....