Section 37B order No.60/1/2006-CX dt.13.1.2006 regarding non levy of AED, SAED, NCCD, and Education Cess on export of goods under bond.- Request for uploading on CBEC’s website.
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Non-levy of excise duties on goods exported under bond affirmed; trade to be notified and pending cases adjusted. The Board, under section 37B, directs that where other Acts make the Central Excise Act and rules applicable to levy and collection of additional duties, those duties (including additional excise duties, special additional duties, NCCD, education cess and other specified excise levies) shall not be payable on goods exported under bond under rule 19 of the Central Excise Rules (and corresponding earlier rules); past circulars are modified accordingly, pending cases may be disposed, and a trade notice and publication are 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 goods exported under bond affirmed; trade to be notified and pending cases adjusted.
The Board, under section 37B, directs that where other Acts make the Central Excise Act and rules applicable to levy and collection of additional duties, those duties (including additional excise duties, special additional duties, NCCD, education cess and other specified excise levies) shall not be payable on goods exported under bond under rule 19 of the Central Excise Rules (and corresponding earlier rules); past circulars are modified accordingly, pending cases may be disposed, and a trade notice and publication are to be issued.
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