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mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page Section1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in; mso-header-margin:.5in; mso-footer-margin:.5in; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style> <!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} </style> <![endif]--> <meta content="noindex,nofollow" name=robots> <meta http-equiv=description content="Awstats - Advanced Web Statistics for www.cbec.gov.in (2010-08-05) - errors404"> <!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> </head> <body bgcolor=white lang=EN-US link="#0011BB" vlink="#0011BB" style='tab-interval: .5in'> <div class=Section1> <p class=MsoNormal align=center style='text-align:center'><b>National Calamity Contingent Duty<br> Section 136 of the Finance Act, 2001 (Act 14 of 2001)</b></p> <p class=MsoNormal><br> 136. <b>National Calamity Contingent duty. -</b> (1) In the case of goods specified 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 (hereinafter referred to as the National Calamity duty), at the rates specified in the said Schedule.<br> <br> (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.<br> <br> (3) The provisions of the Central Excise Act, 1944(1 of 1944) and the rules made <span class=SpellE>thereunder</span>, 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 <span class=SpellE>leviable</span> under this section 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.<br> <br> <i style='mso-bidi-font-style:normal'>(Pl. refer to <a href="../cx-circulars/cx-circulars-02/641-02-cx.htm"><span style='mso-ansi-font-size: 10.0pt;mso-bidi-font-size:10.0pt;mso-ascii-font-family:Arial;mso-hansi-font-family: Arial'>Central Excise Circular No. 641/32/2002-CX</span></a>, dated 26/06/2002)<o:p></o:p></i></p> </div> </body> 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