https://www.taxtmi.com/caselaws?id=440267 The exclusion in Section 125(1)(h) of the Finance Act, 2019 applies only to declarations concerning goods that remain subject to Central Excise duty. Where an item appears in the Fourth Schedule but the entry shows that duty is not leviable, it cannot be treated as an excisable good for the purpose of denying Sabka Vishwas Legacy Dispute Resolution Scheme benefits. A purely mechanical reliance on Fourth Schedule inclusion, without considering the duty position, would defeat the scheme's object. On that basis, denial of Scheme benefits was unsustainable and the applications were required to be processed. en-us Mon, 06 Mar 2023 00:00:00 +0530 Wed, 18 Oct 2023 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440267 The exclusion in Section 125(1)(h) of the Finance Act, 2019 applies only to declarations concerning goods that remain subject to Central Excise duty. Where an item appears in the Fourth Schedule but the entry shows that duty is not leviable, it cannot be treated as an excisable good for the purpose of denying Sabka Vishwas Legacy Dispute Resolution Scheme benefits. A purely mechanical reliance on Fourth Schedule inclusion, without considering the duty position, would defeat the scheme's object. On that basis, denial of Scheme benefits was unsustainable and the applications were required to be processed. Case-Laws Central Excise Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440267