GHODAWAT PACKERS LLP Vs. UNION OF INDIA,

JUDGEMENT

(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 Sec. 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in respect of goods included in entry 84 of the Union List of Seventh Schedule of the Constitution of India, has been repealed. Further, the Central Excise Tariff Act, 1985 also has been repealed.

(3.) Entry 84 of the Seventy Schedule of the Constitution of India deals with, apart from other things, duties of excise on tobacco and tobacco products. Thus, apart from levy of taxes under the provisions of CGST Act, 2017, excise duty can be levied on tobacco and tobacco products under the Central Excise Act, 1944.