TMI BlogJudgement 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 IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... ect taxes Customs) Legal Cell ***** Wing 5 C HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram New Delhi, the 09th January 2020 Instruction To, 1. All Principal Chief Commissioners/ Chief Commissioners of Customs GST 2. All Principal Director Generals/ Director Generals of Customs GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and thus, would be entitled to the benefit of the exemption notification. Consequently, several assessees across the country discontinued payment of NCCD on tobacco products and started challenging the levy of NCCD on these products as the basic excise duty on the said products was exempted with e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as additional duty can always be determined and merely exemption granted in respect of a particular excise duty, cannot come in the way of determination of yet another duty based thereupon. The proposition urged that simply because one kind of duty is exempted, other kinds of duties automatically fall, cannot be accepted as there is no difficulty in making the computation of additional duties, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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