NDLI: Bajaj Auto Limited Vs. Union of India & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Education Cess 1944 National Calamity Contingent Duty (NCCD) Central Excise Act Liability of
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Finance Act, 2001 (14 of 2001) Central Excise Act, 1944 (1 of 1944) Central Excise Tariff Act, 1985 (5 of 1986)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Central Excise Act, 1944 – Central Excise Tariff Act, 1985 – National Calamity Contingent Duty (NCCD), Education Cess and the Secondary & Higher Education Cess – Liability of – Appellant limited company was exempted from, inter alia, Central Excise Duty (CENVAT) under the second schedule of the Act, 1985 – Appellant was not paying National Calamity Contingent Duty, Education Cess and Secondary & Higher Education Cess – Dispute arose pertaining to the liability of the appellant to pay three cesses referred – An audit objection report was prepared on account of the failure of the appellant to pay the aforementioned three cesses – A show cause notice was given to the appellant – Writ petition filed by the appellant before the High Court against the show cause notice was dismissed – On appeal, held: The issue of the Education Cess and the Secondary & Higher Education Cess is covered by the SRD Nutrients Pvt. Ltd. case, which held that these cesses are a surcharge levied and collected on the total value of the excise duty and the excise duty itself is exempted, there cannot be any question of any recovery of these cesses, as the substratum does not exist – Therefore, appellant not liable to pay the Education Cess and the Secondary & Higher Education Cess – Insofar as NCCD is concerned, it is levied on the product – However, it is in nature of excise duty – It has to bear the same character as those respective taxes to which the surcharge is appended – NCCD will not cease to be an excise duty, but is the same as an excise duty, even if it is levied on the product – Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification – Thus, appellant not liable to pay NCCD as well – Finance Act, 2001 – s.136 – Finance Act, 2004 – ss. 91 and 93 – Finance Act, 2007 – ss.136 and 138.
Judge	Hon'ble Mr. Justice Sanjay Kishan Kaul
Neutral Citation	2019 INSC 407
Petitioner	Bajaj Auto Limited
Respondent	Union Of India & Ors.
SCR	[2019] 5 S.C.R. 139
Judgement Date	2019-03-27
Case Number	3239

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Bajaj Auto Limited Vs. Union of India & Ors.

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