Page 33 - ELT_15th August 2020_Vol 373_Part 4

2020 ] NCCD IN FIXATION OF BRAND RATE DUTY AND DRAWBACK A109

nance Act, 2001 (14 of 2001) as amended by the Thirteenth Schedule, as they
apply in relation to the levy and collection of the duties of customs on such
goods under that Act, or those rules and regulations, as the case may be.”
In respect of the specified imported goods, NCCD of Excise, which is lev-
iable under Section 136 of Finance Act, 2001 as amended, is exempted vide Noti-
fication No. 29/2008-Cus., dated 1-3-2008. Contents of the said notification are as
mentioned below :
“In exercise of the powers conferred by sub-section (1) of Section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied
that it is necessary in the public interest so to do, and in supersession of the
notification of the Government of India in the Ministry of Finance (Depart-
ment of Revenue) No. 77/2003-Cus., dated the 14th May, 2003 published in
the Gazette of India, Extraordinary vide number G.S.R. 414(E) of the same
date, except as respects things done or omitted to be done before such super-
session, hereby exempts all goods (except goods falling under sub-heading
8517 12), as specified in column (2) of the Table in the Seventh Schedule to the
Finance Act, 2001 (14 of 2001), as amended from time to time, when imported
into India, from so much of the additional duty leviable thereon under sub-
section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975) as is equiv-
alent to the National Calamity Contingent duty leviable thereon under Sec-
tion 136 of the said Finance Act, 2001.”
It is submitted that NCCD of Excise is charged under Section 136 of
Finance Act, 2001 as amended on the specified goods produced/manufactured in
India. In respect of the specified imported goods, this duty is chargeable as
Countervailing Duty (CVD). However, as per Section 134 of Finance Act, 2003 as
amended, the specified goods are separately chargeable to NCCD of Customs,
when imported. In other words, the specified imported goods are chargeable to
NCCD twice — once as CVD under Section 136 of Finance Act, 2001 as amended
and again as Customs duty under Section 134 of Finance Act, 2003 as amended.
Vide Notification No. 29/2008-Cus., dated 1-3-2008 as mentioned in the previous
para, NCCD chargeable as CVD (i.e. leviable under Section 136 of Finance Act,
2001 as amended) has only been exempted in respect of the specified imported
goods. There is no exemption in respect of NCCD payable as Customs duty on
the specified imported goods under Section 134 of Finance Act, 2003 as amended.
In view of above facts and submissions, it is concluded that in respect of
the specified imported goods, NCCD of Excise leviable on the said goods under
Section 136 of Finance Act, 2001 as amended is exempted vide Notification No.
29/2008-Cus., dated 1-3-2008. However, NCCD of Customs is leviable on the
said goods under Section 134 of Finance Act, 2003 as amended. In respect of the
said goods produced/manufactured in India, NCCD of Excise is leviable under
Section 136 of Finance Act, 2001 as amended.

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EXCISE LAW TIMES  15th August 2020  33