Central Excise - Levy of additional excise duty under Finance Act 1985 on T.V. Sets exported under Rule 13 of the Central Excise Rules - Withdrawal of Instructions regarding
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Additional excise duty on exported TV sets is not chargeable; export consignments should not attract AED and prior guidance is withdrawn. Levy of Additional Excise Duty on television sets was imposed in lieu of a domestic licence fee and does not extend to exported sets; demands for AED on exported TVs are unsustainable, pending assessments should be finalised accordingly, and prior circulars instructing levy on exports are withdrawn.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Additional excise duty on exported TV sets is not chargeable; export consignments should not attract AED and prior guidance is withdrawn.
Levy of Additional Excise Duty on television sets was imposed in lieu of a domestic licence fee and does not extend to exported sets; demands for AED on exported TVs are unsustainable, pending assessments should be finalised accordingly, and prior circulars instructing levy on exports are withdrawn.
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