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of <h1>No Additional Excise Duty on Exported Motor Spirit and Diesel Under Bond, Clarifies Circular.</h1> The circular addresses the issue of whether Additional Excise Duty (AED) and Special Additional Excise Duty (SAED) are payable on Motor Spirit and High Speed Diesel exported under bond. It clarifies that these duties, levied under various sections of the Finance Acts, are not required for goods exported under bond, aligning with the government's policy to relieve domestic taxes on exports. Objections raised by the Comptroller and Auditor General (C&AG) regarding non-payment of these duties are addressed, and pending show cause notices, except those arising from C&AG objections, are to be resolved accordingly. Trade and field formations are to be informed of this clarification.
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