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of <h1>No Excise Duty on Exported Goods Under Bond: Rule 19 Clarification Issued to Simplify Exporters' Compliance.</h1> The circular issued by the Central Board of Excise and Customs clarifies that no excise duties are required to be paid on the export of goods under bond as per rule 19 of the Central Excise Rules, 2002, and its predecessors. This applies to duties under various Acts, including the Central Excise Act, Additional Duties of Excise Acts, and others. The circular addresses objections and demands for duties like Additional Duty of Excise and Education Cess, emphasizing uniformity and clarity to avoid hardships for exporters. Previous instructions and circulars are modified accordingly, and pending cases should be resolved based on these clarifications.
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