F.No. 209/36/92-CX.6
Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject : Levy of AED under Finance Act, 1985 on TV sets under Rule 13 of Central Excise Rules- Regarding.
I am directed to refer to Para 2 of Board”s Circular No. 11/91-CX.6 dated the 3rd July, 1991 (F.No. 209/5/91-CX.6) on the above mentioned subject. It is advised that adjudication proceedings in respect of demands raised for A.E.D. on T.V. sets may be taken up since no such exemption from duty is being contemplated by the Board.
Sd/-
Secretary
