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1. The petitioners are assessees involved in manufacture and business of Tobacco. Aggrieved by the imposition of Excise Duty and National Calamity Contingent Duty (NCCD) on the tobacco products being manufactured and sold, the instant writ petitions are filed.

2. Prior to passing of the Central Good and Services Act, 2017 (hereinafter referred to as the 'CGST Act, 2017', for brevity), tobacco products were being taxed under the provisions of the Central Excise Act, 1944 read with Central Excise Tariff Act, 1985. With coming in to effect of CGST Act, 2017, by virtue of Section 174 of the said Act, the Central Excise Act, 1944, except in respect of goods included in entry 84 of the Union List of Seventh Schedule of the Constitution of India, has been repealed. Further, the Central Excise Tariff Act, 1985 also has been repealed.

4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under:

Section 136 - National Calamity Contingent duty (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.

18. It is further contended by the petitioners that NCCD is being levied as per the Finance Act, 2001 and determination of NCCD was being done in accordance with the Seventh Schedule to the Finance Act, 2001 and Clause (1) & (2) of the Seventh Schedule before the amendment in 27th March 2020, reads as under:

"1. In this Schedule, "sub-heading" and "Chapter"

mean respectively a heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act.

It is contended that the Central Excise Tariff Act having been repealed, no effect could have been given to the Seventh Schedule to the Finance Act, 2001 before it was duly amended as per the Gazette Notification dated 27.03.2020.

19. The said contention of the petitioners also cannot be accepted. The Finance Act, 2001 sought to levy NCCD on the goods as described in the Seventh Schedule. For better clarification, reference is made out in the Central Excise Act.