Export under Bond: additional excise duty under the textile duty regime is not payable on bonded exports, clarifying relief at export. Additional excise duty under the Additional Duty of Excise (Textile & Textile Articles) Act, 1978 is not payable on goods exported under bond because the Central Excise Rules apply to the additional duty, exports under bond are not equivalent to exemption or a nil rate, and notifications and a harmonious construction of rebate and bond provisions demonstrate an intent to make duty incidence nil on export.