Fourth Schedule exclusion under Sabka Vishwas applies only where goods remain liable to Central Excise duty.

The exclusion in Section 125(1)(h) of the Finance Act, 2019 applies only to declarations concerning goods that remain subject to Central Excise duty. Where an item appears in the Fourth Schedule but the entry shows that duty is not leviable, it cannot be treated as an excisable good for the purpose of denying Sabka Vishwas Legacy Dispute Resolution Scheme benefits. A purely mechanical reliance on Fourth Schedule inclusion, without considering the duty position, would defeat the scheme's object. On that basis, denial of Scheme benefits was unsustainable and the applications were required to be processed.

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Issues: Whether goods included in the Fourth Schedule to the Central Excise Act, 1944 but on which Central Excise duty is not leviable fall within the exclusion in Section 125(1)(h) of the Finance Act, 2019 so as to deny the benefit of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019.

Analysis: The exclusion in Section 125(1)(h) applies to persons seeking to make declarations with respect to excisable goods set forth in the Fourth Schedule. The decisive factor is whether the goods are still subject to levy of Central Excise duty. Where the entry in the Fourth Schedule indicates that duty is not leviable, the goods cannot be treated as excisable goods for the purpose of the exclusion. A mechanical reference to inclusion in the Fourth Schedule, without regard to the duty position reflected therein, would defeat the object of the scheme.

Conclusion: The denial of SVLDR Scheme benefits on the ground of Fourth Schedule inclusion was unsustainable, and the Petitioner was held eligible to have its applications processed under the Scheme.

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