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A108 EXCISE LAW TIMES [ Vol. 373

No. 29/2008-Cus., dated 1-3-2008. However, NCCD of Customs is leviable on the
said goods under Section 134(1) of Finance Act, 2003 as amended.
Contents of Section 136 of Finance Act, 2001 as amended from time-to-
time for levy of NCCD of Excise are as mentioned below :
“136. National Calamity Contingent Duty. - (1) In the case of goods speci-
fied in the Seventh Schedule, being goods manufactured or produced, there
shall be levied and collected for the purposes of the Union, by surcharge, a
duty of excise, to be called the National Calamity Contingent duty (hereinaf-
ter referred to as the National Calamity duty), at the rates specified in the said
Schedule.
(2) The National Calamity duty chargeable on the goods specified in the
Seventh Schedule shall be in addition to any other duties of excise chargeable
on such goods under the Central Excise Act, 1944 (1 of 1944) or any other law
for the time being in force.
(3) The provisions of the Central Excise Act, 1944 (1 of 1944) and the rules
made thereunder, including those relating to refunds and exemptions from
duties and imposition of penalty, shall, as far as may be, apply in relation to
the levy and collection of the National Calamity duty leviable under this sec-
tion in respect of the goods specified in the Seventh Schedule as they apply in
relation to the levy and collection of the duties of excise on such goods under
that Act or those rules, as the case may be.”
Contents of Section 134 of Finance Act, 2003 as amended from time-to-
time for levy of NCCD of Customs are as mentioned below :
“134. National Calamity Contingent Duty of Customs. - (1) In the case of
goods specified in the Seventh Schedule to the Finance Act, 2001 (14 of 2001)
as amended by the Thirteenth Schedule, being goods imported into India,
there shall be levied and collected for the purposes of the Union, by sur-
charge, a duty of customs, to be called the National Calamity Contingent Du-
ty of Customs (hereinafter referred to as the National Calamity Duty of Cus-
toms), at the rates specified in the said Seventh Schedule, as amended by the
Thirteenth Schedule.
(2) The National Calamity Duty of Customs chargeable on the goods speci-
fied in the Seventh Schedule to the Finance Act, 2001 (14 of 2001) as amended
by the Thirteenth Schedule shall be in addition to any other duties of customs
chargeable on such goods under the Customs Act or any other law for the
time being in force.
(3) For the purposes of calculating the National Calamity Duty of Customs
under this section on any goods specified in the Seventh Schedule to the Fi-
nance Act, 2001 (14 of 2001) as amended by the Thirteenth Schedule, where
such duty is leviable at any percentage of its value, the value of such goods
shall be calculated in the same manner as the value of article for the purposes
of additional duty is calculated under the provisions of sub-section (2) of Sec-
tion 3 of the Customs Tariff Act.
(4) The provisions of the Customs Act and the rules and regulations made
thereunder, including those relating to refunds and exemptions from duties
and imposition of penalty, shall, as far as may be, apply in relation to the levy
and collection of the National Calamity Duty of Customs leviable under this
section in respect of the goods specified in the Seventh Schedule to the Fi-
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