ORDER
Suhas Chandra Sen, J.
1. The Petitioner is a Government of West Bengal undertaking and carries on the business of manufacturing, inter alia, picture tubes for Television Receivers. The Petitioner has in hand orders from Bangladesh for export of a total number of 17,200 pieces of Television sets of different knocked down condition (hereinafter referred to as “the said goods”). The export proceeds of the said goods are payable in U.S. Dollars, the equivalent of 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 duty at the rate or rates specified in such exemption notifications. The Television Sets manufactured in India are also chargeable to additional duties of excise under Section 49 of the Finance Act, 1985 (hereinafter referred to as “the Finance Act”). The said additional duties of excise were introduced as a one time levy on Television Sets at a uniform rate of Rs. 100/- per set in lieu of the licence fee of Rs. 50/- which was payable every year by the owner of a television set till the set lasted.
2. The Central Excise Act was amended by inserting Section 49, which is to the following effect:
“49. Additional duties of Excise (Television Sets) –
(1) In the case of goods specified in the Fifth Schedule, being goods manufactured in India, there shall be levied and collected as an additional duty of excise an amount calculated at the rate set forth in the said Schedule.
(2) The additional duties of excise referred to in Sub-section (1) shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act or any other law for the time being in force.
(3) The provisions of the Central Excise Act and the rules made there-under, including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation to the levy and collection of the additional duties of excise leviable under the 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 within the prescribed period. Rule 13 of the said Excise Rules provides as follows :-
“Rule 13. Export under bond of goods on which duty has not been paid. Goods other than tea falling under Heading No. 09.02 (except packed tea falling under sub-heading Nos. 0902.11, 0902.12 or 0902.13 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), instant tea, salt and vegetable non-essential oils falling respectively under Heading 21.01, 25.01. and 15.03 of the said Schedule, may in like manner be exported outside India except to Nepal or Bhutan without payment of duty, from a warehouse or a licenced factory, provided that export is made in accordance with the procedure set out in the relevant provisions of Chapter IX of these Rules and the owner enters into a bond in the proper form, with such surety or sufficient security, and under such conditions as the Collector approves, in a sum equal at least to the duty chargeable on the goods, for the due arrival thereof at the place of export and their export therefrom under Customs or Postal supervision, as the case may be, within the period prescribed for goods, exported under Rule 12; and such bond shall not be discharged unless the goods are duly exported, to the satisfaction of the Collector, within the time allowed for such export, or are otherwise accounted for to the satisfaction of such officer, nor until the full duty due upon any deficiency of goods, not so accounted for, has been paid”.
4. The case of the 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 49(3) of the Act.
5. The petitioner’s further case is that the petitioner from time exported Television sets to foreign countries. According to the petitioner, it exported 500 television sets to Bangladesh in July, 1991 and the petitioner was allowed to export those T.V. Sets on the strength of a bond, as provided in Rules 13 and 14, as a result whereof, neither any excise duty nor any additional duty of excise was charged by the respondent on that export.
6. A notice was served upon the petitioner on 26th August, 1991 by the Superintendent of Central Excise, Respondent No. 3, calling upon the petitioner to show cause why an additional duty of excise amounting to Rs. 50,000/- should not be paid by it for export of 500 Television sets. The respondents also turned down the petitioner’s request for execution of export commitment and despatch of a consignment of 250 sets without payment of any additional or any other excise duty for the time being. As the petitioner’s request was not accepted, the petitioner had to pay the additional excise duty on 250 sets under protest for exporting the said goods.
7. On September 12,1991, the petitioner requested the Assistant Collector of Central Excise, Respondent No. 2 to allow the petitioner to carry out its export order without payment of the additional duty of excise but the respondent No. 2 did not give any reply to that letter to the petitioner.
8. Therefore, the petitioner has come to this court by way of a writ petition 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, people will not have to go to the post office for taking out or renewing licences. This levy would be an additional duty of excise, so far as T.V. sets manufactured in India are concerned. The additional duty of excise collected from this will accrue to the Centre only and will not be shareable with the States. Additional duty of Customs of an equal amount would be levied on Television sets when imported to India. The Collection on this account is expected to be 18 Crores in a year on the excise side and Rs. 2 Crores on the Customs side”.
10. It was specifically stated by the Finance Minister that the additional duty of excise was being levied in lieu of the licence fee for Television sets and that is why Section 49 was inserted. Section 49 makes it clear that the additional Central Excise duty collected will not be shared with the States. It was contended on behalf of the petitioner that additional duty of excise as envisaged in Section 49 should not affect the Television sets which are manufactured for the purpose of export.
11. It is not necessary to decide this point, finally in this case because the Second point urged on behalf of the petitioner must succeed. If there is any Rule or notification exempting payment of excise duty itself, I fail to see how an additional duty of excise can be levied and collected on the products unless clear contrary intention appears in the Notification or the Rule itself.
12. Section 49(3) of the Act itself makes it clear that the provisions of the Act and Rules relating, inter alia, to exemption of Central Excise will apply to additional duty of excise which was being levied. Therefore, if there is any Rule exempting imposition of Central Excise, then such rule should also apply to levy of additional excise. The exemption should also be granted to manufacturer from payment of additional duty of excise.
13. In that view of the matter, the writ petition must succeed.
14. There will be orders in terms of prayers (a), (b) and (c).
15. The writ petition is finally disposed of as above.
16. The Respondents have not used any affidavit-in-opposition. The allegations in the petition are not admitted by the respondents.