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2019 (6) TMI 762 - SC - Central ExciseLiability of National Calamity Contingent Duty (NCCD) - benefit of exemption notification - HELD THAT: -The issue is decided in the case of BAJAJ AUTO LIMITED VERSUS UNION OF INDIA & OTHERS [2019 (3) TMI 1427 - SUPREME COURT] where it was held that the NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification - appeal allowed - decided in favor of appellant.
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