https://www.taxtmi.com/caselaws?id=413978 Mere inclusion of lubricants in the Fourth Schedule to the Central Excise Act did not, by itself, trigger the exclusion in Section 125(1)(h) of the Sabka Viswas Scheme where no positive rate of duty was shown. The court read "excisable goods" in light of the charging scheme and held that goods carrying a nil or blank duty entry are not on the same footing as goods actually exigible to central excise. Because the exclusion clause was ambiguous, it was construed in favour of the assessee, and the rejection of the settlement application was unsustainable. The petitioner was therefore entitled to seek settlement under the Scheme. en-us Thu, 21 Oct 2021 00:00:00 +0530 Tue, 26 Oct 2021 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413978 Mere inclusion of lubricants in the Fourth Schedule to the Central Excise Act did not, by itself, trigger the exclusion in Section 125(1)(h) of the Sabka Viswas Scheme where no positive rate of duty was shown. The court read "excisable goods" in light of the charging scheme and held that goods carrying a nil or blank duty entry are not on the same footing as goods actually exigible to central excise. Because the exclusion clause was ambiguous, it was construed in favour of the assessee, and the rejection of the settlement application was unsustainable. The petitioner was therefore entitled to seek settlement under the Scheme. Case-Laws Central Excise Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413978