https://www.taxtmi.com/caselaws?id=73116 Goods exempted from duty under an exemption notification remain excisable goods under central excise law. The Tribunal rejected reliance on sales tax authorities construing "taxable goods" under a different statutory scheme and accepted the view that exemption does not change the character of the goods. Applying the scheme of central excise and Rule 8(1), it held that the value of exempted goods must be included in computing aggregate clearances for eligibility under Notification No. 80/80, as amended by Notification No. 73/81. The inclusion of exempted goods in the 1980-81 clearance threshold was therefore correct in law, and the duty demand was sustained. en-us Thu, 30 Oct 1986 00:00:00 +0530 Sat, 28 May 2011 11:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73116 Goods exempted from duty under an exemption notification remain excisable goods under central excise law. The Tribunal rejected reliance on sales tax authorities construing "taxable goods" under a different statutory scheme and accepted the view that exemption does not change the character of the goods. Applying the scheme of central excise and Rule 8(1), it held that the value of exempted goods must be included in computing aggregate clearances for eligibility under Notification No. 80/80, as amended by Notification No. 73/81. The inclusion of exempted goods in the 1980-81 clearance threshold was therefore correct in law, and the duty demand was sustained. Case-Laws Central Excise Thu, 30 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73116