https://www.taxtmi.com/caselaws?id=86759 Additional excise duty was held not leviable on TV sets exported out of India under bond. The Tribunal relied on the departmental circular clarifying that the levy was intended in lieu of licence fee for domestic use of TV sets, and not for goods exported outside India. On that basis, the demand was found unsustainable and was set aside, with relief granted to the assessee. en-us Tue, 01 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 12:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86759 Additional excise duty was held not leviable on TV sets exported out of India under bond. The Tribunal relied on the departmental circular clarifying that the levy was intended in lieu of licence fee for domestic use of TV sets, and not for goods exported outside India. On that basis, the demand was found unsustainable and was set aside, with relief granted to the assessee. Case-Laws Central Excise Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86759