the rate of duty as 'NIL'. It could not be contended
that these goods are not 'excisable goods'. In this
connection, we may also refer toSection 3, which is
the charging section, which provides for the levy and
collection of 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 in the section refer only to the
description of the goods in column (2) of the First
Schedule, and not to the rate of duty in column (3) of
that Schedule. The exemption granted by the
Notification of the Central Government made on
24.4.1962. only exempts handloom fabrics from the levy
of excisable duty and it does not change the nature
and character of the goods as excisable goods within
the meaning the Act. The Notification proceeds on the
assumption that the handloom fabrics are excisable
goods. If the handloom fabrics are not excisable
goods, there was no need or occasion for exempting the
same from the levy of excise duty. We are unable to
agree with the learned Counsel for the petitioner that
once the handloom fabrics are exempted from excise
duty, they cease to be excisable goods. As we have
already pointed out, the character as excisable goods
does not depend on the actual levy of duty, but on the
description as excisable goods in the First Schedule
to the Act. We are, therefore, unable to interfere
with the orders of the respondents.
