Non-levy of excise duties on bonded exports reaffirmed, clarifying additional duties and cesses are not payable. Exports under bond pursuant to rule 19 (and predecessor rules) are not liable to payment of duties chargeable under Acts that make the Central Excise Act and its rules applicable 'as far as may be'; this non-levy extends to Additional Duty of Excise, Special Additional Excise Duty, Education Cess, National Calamity Contingent Duty and other special/additional excise duties introduced by Finance Acts. Pending demands should be disposed of and earlier circulars/orders modified for uniformity; a trade notice is to be issued.
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.
Non-levy of excise duties on bonded exports reaffirmed, clarifying additional duties and cesses are not payable.
Exports under bond pursuant to rule 19 (and predecessor rules) are not liable to payment of duties chargeable under Acts that make the Central Excise Act and its rules applicable "as far as may be"; this non-levy extends to Additional Duty of Excise, Special Additional Excise Duty, Education Cess, National Calamity Contingent Duty and other special/additional excise duties introduced by Finance Acts. Pending demands should be disposed of and earlier circulars/orders modified for uniformity; a trade notice is to be issued.
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