Levy of NCCD in absence of excise duty is not bad in law

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- The Finance Act, 2001 sought to levy National Calamity Contingent Duty (NCCD) on the goods as described in the Seven...