No NCCD Leviable on Clearance of Excisable Goods to 100% EOU for captive consumption: CESTAT [Read Order]

NCCD - No NCCD - Clearance of Excisable Goods - taxscan

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the National Calamity Contingent Duty (NCCD) cannot be levied on the clearance of excisable goods to 100% Export Oriented Units (EOU) for captive consumption.  Komatsu India Pvt. Ltd, the appellant assessee was engaged in the manufacture of ‘Dumpers’ and in terms…

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