1997 (4) TMI 163

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.... Shri V.R. Sethi, JDR, for the Respondents. [Order]. - The issue in the present appeals is as to whether additional excise duty can be levied and demanded on TV sets exported out of India. The appellants who are manufacturers of TV sets and TV sub-assembly, exported 825 numbers of Black and White TV sets in terms of Rule 13 of the Central Excise Rules and the goods were exported under Bond.....

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....f additional excise duty on export of TV sets and the circular clarifies that additional excise duty was in lieu of the licence fee which was collectable on domestic use of TV sets and not on TVs exported and the demands of additional excise duty on TV sets when exported out of India are not sustainable. He, therefore, submits that the demands are required to be set aside in view of the above circ....