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<h1>No Additional Excise Duty Needed on Bonded Exports per Additional Duty of Excise Act, 1978 Clarification.</h1> The circular addresses whether additional duty of excise under the Additional Duty of Excise (Textile & Textile Articles) Act, 1978 is payable on goods exported under bond. It clarifies that no additional excise duty is required for such exports. The circular notes that the term 'duty' under Rule 13 of the Central Excise Rules, 1944, applies to duties under the Central Excise Act, 1944, and includes additional duties. It further explains that the intention of Rules 12 and 13 is to make duty incidence nil for exports, covering additional duty. Pending issues should be resolved accordingly.