https://www.taxtmi.com/caselaws?id=45058 Exemption from excise duty does not change the character of goods as excisable goods if they remain specified in the First Schedule. The exemption only relieves payment of duty subject to its conditions; it does not dispense with the licensing requirement under Section 6 and Rule 174 of the Central Excise Rules, 1944. Manufacturing and clearing such goods without the requisite licence therefore remains contrary to the excise law. On the stated facts, the plea based on duty exemption did not answer the charge of unlicensed manufacture and clearance. en-us Wed, 19 Aug 1998 00:00:00 +0530 Thu, 08 Jul 2010 11:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45058 Exemption from excise duty does not change the character of goods as excisable goods if they remain specified in the First Schedule. The exemption only relieves payment of duty subject to its conditions; it does not dispense with the licensing requirement under Section 6 and Rule 174 of the Central Excise Rules, 1944. Manufacturing and clearing such goods without the requisite licence therefore remains contrary to the excise law. On the stated facts, the plea based on duty exemption did not answer the charge of unlicensed manufacture and clearance. Case-Laws Central Excise Wed, 19 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45058