National Calamity Contigent Duty ( NCCD)

Subhasis Ghosal (Querist) 17 October 2010 This query is : Resolved
Dear Sir,

I require the following clarifications.

Whether NCCD is excise Duty.

And If any company is exempted from paying excise duty whether any duty is required to be paid under NCCD.

Thanks

Subhasis Ghosal
9805525211

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Madhava Law Office (Expert) 19 October 2010
Dear Subhasis Ghosal,

NCCD is a excise duty as per the provisions of Section 136 of Finance Act, 2001. The same legal position has been confirmed in number

Further, exemption from excise duty does not itself means that such goods are also exempt from NCCD. Such notification must specifically provide for exemption from NCCD.

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