Circular No. 10/10/94-CX.6 dated 1/2/94
Subject: Levy of AED under Finance Act, 1985 on TV sets under Rule 13 of Central Excise Rules
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
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