Levy of basic excise duty & NCCD not violative of Article 14 of Constitution

V.S. Products Vs Union of India (Karnataka High Court)

Legality of levy of NCCD as per Section 136 of the Finance Act, 2001

As per Section 136 of the Finance Act, a surcharge by way of duty of excise at the rates specified in the schedule is levied.

By virtue of the amendment of the Twelfth Schedule of the Finance Act, 2005 the rates stand amended.

The surcharge would merely refer to an increase of the duty which in the presen

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