1995 (4) TMI 163 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that Additional Excise Duty cannot be levied on television sets exported out of India. A Circular issued by the Central Board of Excise and Customs clarified that such duty is not applicable on exported TV sets. As a result, stay applications were allowed, and recovery proceedings stayed. The Department was given liberty to move for early hearing and consolidation of similar appeals.