In Brief
Unicorn Industries claimed that an exemption notification from excise duty also covered the National Calamity Contingency Duty (NCCD), education cess, and secondary and higher education cess it had paid. The Supreme Court upheld the High Court's finding that these are separate duties and cesses imposed under different legislation for distinct policy purposes, and are not automatically exempted when only base excise duty is exempted. The Court held that tax exemptions must be narrowly construed and do not cover ancillary levies unless explicitly stated. The appeals were dismissed.
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