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2019 (10) TMI 490 - CESTAT AHMEDABADLevy of NCCD - clearance of Polyster Filament Yarn to 100% EOU for captive consumption - rule 19 of the Central Excise Rules, 2002 - HELD THAT:- The Hon’ble Apex Court in case of BAJAJ AUTO LIMITED VERSUS UNION OF INDIA & OTHERS [2019 (3) TMI 1427 - SUPREME COURT] has held that exemption of excise duty would be applicable to NCCD also as the same is surcharge. The demand of NCCD on goods cleared for captive consumption and to 100% EOU is not sustainable - appeal allowed - decided in favor of appellant.
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