https://www.taxtmi.com/circulars?id=2 The Board clarifies that Notes in the charging provisions of the Finance Acts render the Central Excise Act and its rules applicable to AED and SAED, so the export under bond procedure under rule 19 applies to these duties. Consistent with Government policy to relieve exported goods of domestic tax elements, AED and SAED on motor spirit and high speed diesel are not required to be paid when exported under bond; pending show cause notices should be finalized accordingly except where issued after C&AG objections. en-us Thu, 10 Feb 2005 00:00:00 +0530 Wed, 24 Sep 2008 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2 The Board clarifies that Notes in the charging provisions of the Finance Acts render the Central Excise Act and its rules applicable to AED and SAED, so the export under bond procedure under rule 19 applies to these duties. Consistent with Government policy to relieve exported goods of domestic tax elements, AED and SAED on motor spirit and high speed diesel are not required to be paid when exported under bond; pending show cause notices should be finalized accordingly except where issued after C&AG objections. Circulars Central Excise Thu, 10 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2