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<h1>Exported Television Sets Exempt from Additional Excise Duty</h1> The Appellate Tribunal CEGAT, New Delhi held that Additional Excise Duty is not applicable to television sets exported from India. Consequently, stay ... Television - Additional Excise duty The Appellate Tribunal CEGAT, New Delhi ruled that Additional Excise Duty cannot be levied on television sets exported out of India. A Circular issued by the Central Board of Excise and Customs clarified that such duty is not applicable on exported TV sets. As a result, stay applications were allowed, and recovery proceedings stayed. The Department was given liberty to move for early hearing and consolidation of similar appeals.