NATIONAL CALAMITY CONTINGENT DUTY

As per Section 134 of the Finance Act, 2003 a surcharge by way of duty of Customs (called National Calamity Contingent Duty) has been levied on the goods specified in the Seventh Schedule to the Finance Act, 2001 and as amended by the Thirteenth Schedule to the Finance Act, 2003, at the rates specified in the said Schedule, as given below:-

THE SEVENTH SCHEDULE

(See section 129)

NOTES

1. In this Schedule, "heading", "sub-heading" and "Chapter" mean respectively a heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act.

2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule.

Heading No.

Sub-heading No.

Description of goods

Rate of duty

(1)	(2)	(3)	(4)
21.06	2106.00	Pan masala	23%
24.03	2403.11	-- Other than filter cigarettes, of length not exceeding 60 millimetres	Rs. 20 per thousand
	2403.12	-- Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres	Rs. 60 per thousand
	2403.13	-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres	Rs. 90 per thousand
	2403.14	-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres	Rs. 145 per thousand
	2403.15	-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres	Rs. 190 per thousand
	2403.19	-- Other	Rs. 235 per thousand
	2403.20	- Cigarettes of tobacco substitutes	Rs. 150 per thousand
24.04	2404.10	- Smoking mixtures for pipes and cigarettes	45%
	2404.31	-- Other than paper rolled biris, manufactured without the aid of machines	Re. 1.00 per thousand
	2404.39	-- Other	Rs. 2.00 per thousand
	2404.41	-- Chewing tobacco and preparations containing chewing tobacco	10%
	2404.49	-- Pan masala containing tobacco	10%
	2404.50	- Snuff of tobacco and preparations containing snuff of tobacco in any proportion	10%
	2404.99	-- Other	10%

27.09	2709.00	Petroleum oils and oils obtained from bituminous minerals, crude	Rs. 50 per tonne
54.02	5402.20	- High tenacity yarn of polyesters	1%
	5402.32	-- Of polyesters	1%
	5402.42	-- Of polyesters, partially oriented	1%
	5402.43	-- Of polyesters, other	1%
	5402.52	-- Of polyesters	1%
	5402.62	-- Of polyesters	1%
87.02	8702.10	- Motor vehicles principally designed for the transport of more than six persons, but not more than twelve persons, excluding the driver, including station wagons	1%
87.03	8703.90	- Other	1%
87.04	8704.90	- Other	1%
87.06	8706.21	-- For the vehicles of sub-heading No. 8702.10	1%
	8706.39	-- For the vehicles of sub-heading No. 8703.90	1%
	8706.49	-- For the vehicles of sub-heading No. 8704.30 or 8704.90	1%
87.11	8711.00	- Two-wheeled motor vehicles of engine capacity not exceeding 75 cubic centimetres	1%
	8711.20	- Two-wheeled motor vehicles of engine capacity exceeding 75 cubic centimetres	1%

Exemption Notification

Notification No. 77/2003-Cus., dated 14-5-2003. Exemption to all goods from additional duty equivalent to NCCD.

Departmental Clarifications

National Calamity Contingent Duty (NCCD) - Leviability of, as customs duty on imported goods including Polyester Texturised Yarn (PTY). - (1) NCCD is charged under Section 136 of the Finance Act, 2003 on specified goods manufactured in India. In respect of im- ported goods this duty is recovered as CVD. However, as per Section 134 of the Finance Act 2003, the specified goods are separately chargeable to NCCD, when imported.

(2) In other words specified imported goods (including Polyester Texturised Yarn - PTY) are chargeable to NCCD twice - once as CVD under Section 136 of the Finance Act, 2003 and again as Customs duty under Section 134 of the Finance Act, 2003. Vide Notification No. 77 /2003-Cus., dated 14-5-2003, NCCD collected as CVD (i.e. chargeable under Section 136 of the Finance Act, 2003) has only been exempted in respect of imported specified goods. There is no exemption in respect of NCCD, payable as Customs duty on imported goods under Section 134 of the Finance Act, 2003. -Based on M.F. (D.R.) Circular No. 41/2004-Cus., dated 7-6-2004 -2004 (168) E.L.T. (T19).