https://www.taxtmi.com/caselaws?id=41413 Aluminium utensils continued to be excisable goods under Item 68 of the First Schedule despite exemption from duty under Rule 8 of the Central Excise Rules, 1944, because an exemption from payment of duty does not remove goods from the tariff schedule. Their value therefore had to be included in computing clearances for the turnover limit under the exemption notification. The contrary observation relied on by the assessee was treated as obiter and not accepted as stating the law. en-us Fri, 19 Mar 1982 00:00:00 +0530 Thu, 03 Jun 2010 10:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41413 Aluminium utensils continued to be excisable goods under Item 68 of the First Schedule despite exemption from duty under Rule 8 of the Central Excise Rules, 1944, because an exemption from payment of duty does not remove goods from the tariff schedule. Their value therefore had to be included in computing clearances for the turnover limit under the exemption notification. The contrary observation relied on by the assessee was treated as obiter and not accepted as stating the law. Case-Laws Central Excise Fri, 19 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41413