https://www.taxtmi.com/caselaws?id=43437 Export under bond was held to attract the exemption scheme in the Central Excise Rules when the charging provision for additional duty of excise expressly incorporated the Excise Act and rules relating to exemptions and refunds. Rule 13, read with Rule 14, permitted export of goods without payment of duty on execution of bond, and that benefit extended to the additional duty on television sets unless the statute clearly excluded it. No contrary legislative intention was found, so the levy on the exported goods was not sustainable and the exporter was entitled to remove the goods without payment of the additional excise duty. en-us Tue, 03 Dec 1991 00:00:00 +0530 Fri, 18 Jun 2010 10:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43437 Export under bond was held to attract the exemption scheme in the Central Excise Rules when the charging provision for additional duty of excise expressly incorporated the Excise Act and rules relating to exemptions and refunds. Rule 13, read with Rule 14, permitted export of goods without payment of duty on execution of bond, and that benefit extended to the additional duty on television sets unless the statute clearly excluded it. No contrary legislative intention was found, so the levy on the exported goods was not sustainable and the exporter was entitled to remove the goods without payment of the additional excise duty. Case-Laws Central Excise Tue, 03 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43437