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Levy of NCCD, Central Excise

Issue Id: - 116821
Dated: 30-10-2020
By:- Amresh kumar
Levy of NCCD

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There were some conflicting views and judgments regarding levy of NCCD in post GST regime as there was no excise duty.

Govt in the budget 2018 inserted a nominal excise duty by claiming that as a practice since no NCCD was being paid by some.

Wether the assessee has to pay NCCD from July 2017 or from 2018 when it was inserted.

Since it was a practice prevalent can the assessee be benefited by this. Since Finance Minister speech clearly says about it.


Amresh Kumar

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Showing Replies 1 to 7 of 7 Records

1 Dated: 30-10-2020

Still NCCD is leviable on selected products. NCCD is exempted only if Central Excise duty is exempted on any product.

Have you perused the judgements of Supreme court in the case of HERO MOTOCORP LTD. reported as 2019 (366) E.L.T. 807 (S.C.) = 2019 (6) TMI 762 - SUPREME COURT and in the case Bajaj Auto Ltd. reported as 2019 (366) E.L.T. 577 (S.C.) = 2019 (3) TMI 1427 - SUPREME COURT ?

Q. Wether the assessee has to pay NCCD from July 2017 or from 2018 when it was inserted ?

Ans. Yes.

What was the speech of Finance Minister on NCCD ? Do you think speech has statutory force ? Finance Minister's speech is to be followed by notification.

2 Dated: 31-10-2020
By:- Amresh kumar


That means no NCCD would be applicable before it was inserted in budget 2019 at ₹ 5 /1000.

Wet July 17 to January 19 no NCCD can be charged.

But based on instructions from the Board the dept is recording and issuing SCN even for the period July 17 onwards.

3 Dated: 31-10-2020

The department's view is correct. All my clients dealing in tobacco products are paying NCCD under GST regime. They were also paying NCCD in pre-GST era. No break between pre-GST era and post-GST regime. What is your product ?

4 Dated: 31-10-2020
By:- Amresh kumar


Product is cigarettes.

5 Dated: 31-10-2020

Cigarette is a tobacco product. NCCD is applicable. On tobacco products Central Excise duty and GST both are leviable. My clients manufacture snuff and they are paying NCCD. They have not discontinued NCCD after implementation of GST. All manufacturers of tobacco products are paying NCCD.

6 Dated: 1-11-2020


The Section 136(1) of Finance Act 2001 imposes the NCCD on the tobacco products where excise duty is paid.


7 Dated: 1-11-2020

Yes.I agree with you.


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