meaning
"excisable goods which are exempt from the whole of the duty of excise
leviable thereon, and includes goods which are chargeable ... exempted goods",
either, for the purposes of the Cenvat Credit Rules, "exempted goods"
being, per definition, excisable goods, which are either exempt
excisable goods,
produced or manufactured in India at the rate set
forth in the Schedule, thereby showing that
excisable goods in the definition ... were not excisable goods. They were excisable
goods. Nil rate of duty is also a rate of duty.
Therefore, electricity is excisable good
PROVISIONS:
Section 2(d) of Central Excise Act, 1944 defines the "excisable
goods" to mean the goods specified in the First Schedule ... excisable goods and not
on the goods which are not excisable. Thus, a 'goods' which is not
excisable if transplanted into a goods
this connection it is only proper to quote the
definition of excisable goods" and 'manufacture' as
contained in Section ... Schedule to the
Central Excise Tariff Act, 1985 ......
Section 2(d) defines "excisable goods". We have quoted the
definition in para 5 supra
duty of excise exigible herein?
5. In this connection it is only proper to quote the definition of "excisable goods" and "manufacturer ... Schedule to the Central Excise Tariff Act, 1985 ....
Section 2(d) defines "excisable goods". We have quoted the definition in para 5 supra
that Rule 9 (2) applies to clandestine removal of goods. It cannot apply to removal of goods with the knowledge and consent of the authorities ... Rule 9 cannot apply. It applies only to "excisable goods". The definition of "excisable goods" under Section
there was no express provision in
the Excise Act to that effect, the definition of "excisable
goods" and "manufacture" read with ... from tobacco, is invalid. In support of this argument the
definition of 'excisable goods', 'manufacture' and the Entry
Excise Duty on final products, viz., Sugar and Molasses.
According to the petitioners, since electrical energy is not an excisable goods in view of definition ... Central Excise classification, which has been aligned with the Custom tariff of 8 digits with effect from 28.2.2005.
The definition of 'excisable goods
Superintendent of Central Excise and Another [(1985 (19) E.L.T. - page 57)] dealing with the definition of 'excisable goods', their Lordships held ... relevant period would be exigible to duty.
Dealing with the definition 'excisable goods' under the Act, Sri Bhat has submitted that
term "excisable goods" is denned in Section 2(d) of the Act as the following:
"Excisable goods" means goods specified ... excise duty on all excisable goods. Produced or manufactured in India at the rate set forth Schedule, thereby showing that excisable goods in the, definition