Interpretation of term "basic excise duty".

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....ial units in north east India and particularly "Sikkim" would include levy of "NCCD" i.e.National Calamity Contingent Duty (NCCD) within its ambit. Facts: The Appellant i.e.M/s. Unicorn Industries established a unit in Sikkim in 2006 manufacturing "Indian Mouth Freshener" an excisable commodity under Central Excise Tariff Act, 1985. The duties recovered from the above inclu....

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....reasoning in UNION OF INDIA AND OTHERS Versus MODI RUBBER LIMITED AND OTHERS - 1986 (8) TMI 60 - Supreme Court In fact as the hon'ble apex court observed, these judgments were not put up before the hon'ble benches of the high court for consideration. Held that when a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for a different purpose ....