Bajaj Auto Limited vs Union Of India

The Supreme Court addressed the liability of a manufacturing establishment towards National Calamity Contingent Duty (NCCD), Education Cess, and Secondary & Higher Education Cess under the Central Excise Act, 1944. The Court held that entities exempt from Central Excise Duty (CENVAT) under Section 5A of the 1944 Act are also exempt from these additional levies, as the exemptions are part of a broader fiscal incentive policy aimed at promoting industrial development in Uttarakhand and Himachal Pradesh. The Court's ruling clarified the scope of exemptions provided under the relevant notifications and acts, reinforcing the intent of the government to encourage industrial growth in these regions.