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Judgement dated 06.12.2019 passed by Hon’ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India - Central Excise - F.No.276/187/2018-CX.8A

Extract

..... n’ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India -reg. The undersigned has been directed to refer to the subject judgment, wherein the Hon’ble Supreme Court has held that National Calamity Contingent Duty (NCCD), education cess and secondary & higher education cess would be leviable even if the Central Excise duty or Customs duty was exempted. Thus, the Hon’ble Supreme Court has declared the judgment in the case of Ba .....

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Judgement dated 06.12.2019 passed by Hon’ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India - Central Excise

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..... ation “containing an exemption to such additional duties in nature of education cess and secondary and higher education cess”, they cannot be said to have been exempted. The relevant portions of the subject judgment are reproduced hereunder “41…The reason employed in SRD Nutrients Private Limited (supra) that there was nil excise duty, as such, additional duty cannot be charged, is also equally unacceptable as additional duty can always be determined and merely exemption .....

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Judgement dated 06.12.2019 passed by Hon’ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India - Central Excise

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..... Bajaj Auto Limited (supra) are clearly per incuriam.” (emphasis supplied) 4. Accordingly, it is requested that i) Field formations under your jurisdiction may be directed to initiate recovery of duties, including NCCD, in cases where the assessees were not paying the same on the strength of the previous judgments, specifically the judgment in the case of Bajaj Auto Limited (supra). The issue has implications for GST revenue also, as NCCD forms part of value on which GST is calculated. ii) .....

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Judgement dated 06.12.2019 passed by Hon’ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India - Central Excise

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