Definations of Non- dutiable Goods under Excise Law :

Such goods are excisable goods listed in excise tariff. Excise law is applicable to them ,but they are not liable to excise duty due to two reasons namely (i) Tariff rate for such goods is NIL AND (II) 100% EXEMPTION IS AVAILABLE UNDER SECTION 5A of  CENTRAL EXCISE Act,1944 for such goods.