Supreme Court Allows Appeal in Part — NCCD Payable Despite Excise Duty Exemption, Education Cess and Secondary & Higher Education Cess Not Payable. The Court held that Education Cess and Secondary & Higher Education Cess, being surcharges on excise duty, cannot be levied when basic excise duty is exempted, but NCCD, being an independent duty of excise, is payable.
1 Mar 2019The appeal arose from a dispute between Bajaj Auto Limited (the appellant) and the Union of India regarding the liability to pay National Calamity Con...
