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".;