Export duty relief: additional and special additional excise duties on motor spirit and diesel not payable when exported under bond. The Board clarifies that Notes in the charging provisions of the Finance Acts render the Central Excise Act and its rules applicable to AED and SAED, so the export under bond procedure under rule 19 applies to these duties. Consistent with Government policy to relieve exported goods of domestic tax elements, AED and SAED on motor spirit and high speed diesel are not required to be paid when exported under bond; pending show cause notices should be finalized accordingly except where issued after C&AG objections.
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Provisions expressly mentioned in the judgment/order text.
Export duty relief: additional and special additional excise duties on motor spirit and diesel not payable when exported under bond.
The Board clarifies that Notes in the charging provisions of the Finance Acts render the Central Excise Act and its rules applicable to AED and SAED, so the export under bond procedure under rule 19 applies to these duties. Consistent with Government policy to relieve exported goods of domestic tax elements, AED and SAED on motor spirit and high speed diesel are not required to be paid when exported under bond; pending show cause notices should be finalized accordingly except where issued after C&AG objections.
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