https://www.taxtmi.com/caselaws?id=72086 Goods exempted by an earlier notification do not cease to be excisable goods, because Section 2(d) describes goods specified in the First Schedule and does not depend on actual levy of duty in a particular case. Section 3 remains the charging provision, while Rule 8(1) only exempts duty to the extent stated in the notification. On that basis, the exemption granted to the Goa unit did not remove its clearances from the excisable goods base for applying Notification No. 176/1977, and clubbing clearances from both factories was valid. en-us Fri, 18 Oct 1985 00:00:00 +0530 Wed, 11 May 2011 16:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72086 Goods exempted by an earlier notification do not cease to be excisable goods, because Section 2(d) describes goods specified in the First Schedule and does not depend on actual levy of duty in a particular case. Section 3 remains the charging provision, while Rule 8(1) only exempts duty to the extent stated in the notification. On that basis, the exemption granted to the Goa unit did not remove its clearances from the excisable goods base for applying Notification No. 176/1977, and clubbing clearances from both factories was valid. Case-Laws Central Excise Fri, 18 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72086