https://www.taxtmi.com/caselaws?id=969 An unconditional exemption applies to the goods themselves and, once in force, reduces the excise duty payable to nil. A manufacturer cannot disregard such an exemption and voluntarily pay duty merely to create a duty incidence for commercial purposes. The exemption notification operates with statutory force as part of the taxing statute, so payment of duty on absolutely exempt goods is without authority of law. The 2005 amendment was treated as clarificatory, confirming the pre-existing position that duty shall not be paid on fully exempt goods rather than creating a new option to pay duty. en-us Mon, 06 Nov 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=969 An unconditional exemption applies to the goods themselves and, once in force, reduces the excise duty payable to nil. A manufacturer cannot disregard such an exemption and voluntarily pay duty merely to create a duty incidence for commercial purposes. The exemption notification operates with statutory force as part of the taxing statute, so payment of duty on absolutely exempt goods is without authority of law. The 2005 amendment was treated as clarificatory, confirming the pre-existing position that duty shall not be paid on fully exempt goods rather than creating a new option to pay duty. Case-Laws Central Excise Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=969