Case Law Details
Case Name : Ghodawat Packers LLP Vs Union of India (Karnataka High Court)
Appeal Number : W.P. No.145107 of 2020
Date of Judgement/Order : 21/09/2022
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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Ghodawat Packers LLP Vs Union of India (Karnataka High Court)
Karnataka High Court held that National Calamity Contingent Duty (NCCD) is a surcharge and can be levied even in absence of levy of excise duty.
Facts-
The petitioners are assessees involved in manufacture and business of Tobacco. Aggrieved by the imposition of Excise Duty and National Calamity Contingent Duty (NCCD) on the tobacco products being manufactured and sold, the instant writ petitions are filed.
Conclusion-
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