https://www.taxtmi.com/caselaws?id=42738 Exemption from excise duty under a Rule 8 notification does not remove goods from the statutory definition of excisable goods in section 2(d) if they remain specified in the First Schedule. The notification only suspends the duty levy; it does not alter the goods' excisable character. On that basis, the value of the exempted rubber chappals could be included when computing the aggregate clearance value for eligibility under a later exemption notification. The writ petition therefore failed, and the Revenue's position was upheld. en-us Tue, 30 May 1989 00:00:00 +0530 Mon, 14 Jun 2010 10:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42738 Exemption from excise duty under a Rule 8 notification does not remove goods from the statutory definition of excisable goods in section 2(d) if they remain specified in the First Schedule. The notification only suspends the duty levy; it does not alter the goods' excisable character. On that basis, the value of the exempted rubber chappals could be included when computing the aggregate clearance value for eligibility under a later exemption notification. The writ petition therefore failed, and the Revenue's position was upheld. Case-Laws Central Excise Tue, 30 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42738