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of <h1>Central Board of Excise & Customs: Additional Excise Duty on TVs under Finance Act 1985 to proceed; no exemptions.</h1> The circular issued by the Central Board of Excise & Customs addresses the levy of Additional Excise Duty (AED) on television sets under the Finance Act, 1985, as per Rule 13 of the Central Excise Rules. It references a previous circular from July 1991 and advises that adjudication proceedings for demands related to AED on TV sets should proceed, as no exemptions from this duty are being considered by the Board.
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