https://www.taxtmi.com/caselaws?id=165569 The text addresses whether exemption notifications remove the character of goods as excisable; it reasons that the phrase describing goods as "subject to a duty of Excise" in the First Schedule is descriptive and does not depend on actual levy. The charging provision governs levy and collection, and exempting handloom fabrics from duty does not change their classification as excisable goods. Consequently, processed fabrics remain excisable despite concessional or nil rates, and the challenge to respondent orders was unsuccessful, with the writ petition dismissed. en-us Tue, 12 Nov 1974 00:00:00 +0530 Thu, 15 Jan 2026 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165569 The text addresses whether exemption notifications remove the character of goods as excisable; it reasons that the phrase describing goods as "subject to a duty of Excise" in the First Schedule is descriptive and does not depend on actual levy. The charging provision governs levy and collection, and exempting handloom fabrics from duty does not change their classification as excisable goods. Consequently, processed fabrics remain excisable despite concessional or nil rates, and the challenge to respondent orders was unsuccessful, with the writ petition dismissed. Case-Laws Central Excise Tue, 12 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165569