Exemption of particular duty does not automatically exempt other duty or cess

M/s. Unicorn Industries Vs Union of India & Others (Supreme Court) Conclusion: When a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for a different purpose cannot be said to have been exempted. Held: The issue arose in the appeal was whether National Calamity Contingent Duty (NCCD) and education cess, higher education cessare were covered in Notification dated 17.2.2003 that notified new industrial policy whereby all fiscal incentives available to the industries in the North Eastern Region would be available to the units set up in the St...