TaxTMI 
TaxTMI 
1991 (12) TMI 73
X X X X Extracts X X X X
X X X X Extracts X X X X
.... which in Indian Rupees is Rs. 2,60,00,000/-. The Central Excise duty under the provisions of the Central Excises & Salt Act, 1944, (hereinafter referred to as "the Act") is leviable on the manufacture of Television Receivers as and at the rate specified in Heading 85.28 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as "the Tariff Act"). It has been stated by the petitioner that by reason of certain exemption notifications issued by the Central Government in exercise of the powers conferred upon it by the Act and/or the Central Excise Rules, 1944, Black and White Television Receivers are excepted from payment of Central excise duty and other types of Television Receivers are chargeable to Central excise dut....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... section in respect of any goods as they apply in relation to the levy and collection of duties of excise on such goods under that Act or those rules, as the case may be. (4) The additional duties of excise leviable under sub-section (1) shall be for the purpose of the Union and the proceeds thereof shall not be distributed among the States". 3. In order .to encourage export trade rules have been framed to enable the exporters to export, inter alia, the television sets to foreign countries without payment of any excise duties. The exporters will, however, have to furnish a bond in the prescribed form to ensure that the exports of excisable goods for which duties have not been levied are made w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he petitioner is that under the aforesaid Rule 13 of the Rules, goods can be exported without payment of duty against execution of bond. In case such goods cleared for export are not in fact exported then full duty becomes payable thereon. Rule 13 of the Rules, therefore provides that duty would not be levied and/or collected in respect of the goods actually exported. The petitioner has stated that in any event the said Rule 13 provides for exemption from duty in respect of the goods actually exported. Rule 14 of the Rules is in aid of Rule 13 and provides for execution of a general bond. In the circumstances, the provisions of Rules 13 and 14 of the Rules are also applicable in respect of additional duties of excise leviable under Section ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ition challenging the decision of the respondents to levy additional duty of excise on Television Sets manufactured by the petitioner for the purpose of export to foreign countries. 9. The petitioner has relied firstly on the statement given by the Union Finance Minister in his Budget Speech, which is as follows :-. "The second proposal regarding simplification concerns the licence fee on television sets, VCRs and radios. While the requirement of taking out a licence in the case of radios, television sets and VCRs is being dispensed with, a new one time levy is being introduced on television sets alone at a uniform rate of Rs. 100/- per set in lieu of the present licence fee of Rs. 50 payable every year till the T.V. lasts. Henceforth....