Even if attracting nil rate of duty, the goods remain excisable ...
Goods with Nil Duty Rate Remain Excisable; Nil Rate Does Not Alter Excisable Status.
March 13, 2012
Case Laws Central Excise AT
Even if attracting nil rate of duty, the goods remain excisable and they do not become non-excisable. Therefore, just because the goods listed in the schedule attract nil rate of duty, it cannot be said that they become non-excisable. - AT
View Source