https://www.taxtmi.com/caselaws?id=80016 A fully exempted product does not lose its character as excisable goods merely because no duty is payable under one notification. On that reasoning, clearances of the exempted Thinner had to be included when computing aggregate clearances of excisable goods for the threshold under Notification No. 80/80-C.E. The Tribunal preferred the view that exemption from duty affects chargeability, not the excisable nature of the commodity, and therefore the appellants could not exclude those clearances from the prescribed turnover computation. en-us Thu, 09 Feb 1989 00:00:00 +0530 Tue, 14 Jun 2011 11:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80016 A fully exempted product does not lose its character as excisable goods merely because no duty is payable under one notification. On that reasoning, clearances of the exempted Thinner had to be included when computing aggregate clearances of excisable goods for the threshold under Notification No. 80/80-C.E. The Tribunal preferred the view that exemption from duty affects chargeability, not the excisable nature of the commodity, and therefore the appellants could not exclude those clearances from the prescribed turnover computation. Case-Laws Central Excise Thu, 09 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80016