Char/Dolochar not subject to excise duty; ineligible for exemption under Central Excise Act, Section 5A.

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....If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which are chargeable to duty of excise - the items Char/Dolchar are not manufactured or excisable goods - AT....