https://www.taxtmi.com/caselaws?id=81010 Where a later fiscal statute adopts the Central Excise framework for levy and collection, the incorporated provisions extend beyond assessment to the relevant incidents of that regime, unless inconsistent with the later enactment. Goods described in the tariff remain excisable goods even if the duty rate is nil or the goods are exempt, because excisability depends on tariff description and liability to levy, not actual collection. On that basis, the penal machinery under Rule 173Q applies to such goods, and confiscation and penalty are available within the excise framework. en-us Wed, 25 Jul 1990 00:00:00 +0530 Tue, 21 Jun 2011 17:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81010 Where a later fiscal statute adopts the Central Excise framework for levy and collection, the incorporated provisions extend beyond assessment to the relevant incidents of that regime, unless inconsistent with the later enactment. Goods described in the tariff remain excisable goods even if the duty rate is nil or the goods are exempt, because excisability depends on tariff description and liability to levy, not actual collection. On that basis, the penal machinery under Rule 173Q applies to such goods, and confiscation and penalty are available within the excise framework. Case-Laws Central Excise Wed, 25 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81010