Levy of AED on television sets affirmed; adjudication of outstanding A.E.D. demands advised under excise rules. Levy of A.E.D. on television sets under the Finance Act is collectible under Rule 13 of the Central Excise Rules; adjudication proceedings may be initiated on demands for A.E.D. on TV sets since no exemption is being contemplated.
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Levy of AED on television sets affirmed; adjudication of outstanding A.E.D. demands advised under excise rules.
Levy of A.E.D. on television sets under the Finance Act is collectible under Rule 13 of the Central Excise Rules; adjudication proceedings may be initiated on demands for A.E.D. on TV sets since no exemption is being contemplated.
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