https://www.taxtmi.com/caselaws?id=42088 Goods exempted from excise duty under a valid statutory notification are treated as outside the levy scheme for the relevant purpose, so their quantity cannot be included when computing the aggregate quantity of paints for slab-based central excise duty. Reading the charging provision and exemption scheme together, the court reasoned that neither Section 3 nor Item 14 required exempt goods to be counted once the exemption under Rule 8(1) applied. The exemption notification had the same force as if incorporated into the Act, and the excluded goods ceased to be excisable for slab determination. The assessee was therefore entitled to relief. en-us Mon, 05 Dec 1977 00:00:00 +0530 Wed, 09 Jun 2010 10:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42088 Goods exempted from excise duty under a valid statutory notification are treated as outside the levy scheme for the relevant purpose, so their quantity cannot be included when computing the aggregate quantity of paints for slab-based central excise duty. Reading the charging provision and exemption scheme together, the court reasoned that neither Section 3 nor Item 14 required exempt goods to be counted once the exemption under Rule 8(1) applied. The exemption notification had the same force as if incorporated into the Act, and the excluded goods ceased to be excisable for slab determination. The assessee was therefore entitled to relief. Case-Laws Central Excise Mon, 05 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42088