M/S UNICORN INDUSTRIES vs UNION OF INDIA

The Supreme Court addressed the issue of the levy of education cess, higher education cess, and National Calamity Contingent Duty (NCCD) on excise duties, specifically under Section 136 of the Finance Act, 2001, Section 85 of the Finance Act, 2005, and Section 91 of the Finance Act, 2004. The Court upheld the High Court's decision that these duties are not part of the exemption notification applicable to units in Sikkim, thereby affirming the requirement for the appellant to repay the NCCD. The appeals were dismissed, confirming the High Court's ruling on the non-applicability of the exemption for the duties in question.