Liability to pay NCCD, EC & SHEC shall not arise on goods which are exempt from excise duty

GST/Excise/ST/VAT : Where assessee, a manufacturer of two wheeler vehicles, was exempted from payment of excise duty by virtue of an Exemption Notification, it would not be liable to pay National Calamity Contingent Duty [NCCD], Education Cess and Secondary and Higher Education Cess

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