Case Law Details
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 State of Sikkim, i.e., exemption of certain duty. High Court has held that duties in question were not part of the exemption notification. Assessee-company argued that NCCD, education cess and secondary and higher education cess formed part of the excise duty and thus, when excise duty was exempted, the above duty and cesses were also exempted. It was held additional duty can always be determined and merely exemption granted in respect of a particular excise duty, cannot come in the way of determination of yet another duty based thereupon. There was no difficulty in making the computation of additional duties, which were payable under NCCD, education cess, secondary and higher education cess. Moreover, statutory notification must cover specifically the duty exempted. 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.
FULL TEXT OF THE SUPREME COURT JUDGEMENT
1. Leave granted.
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