What are Nil Rated Goods and Exempted Goods?

Nil rated goods are goods mentioned in CETA but the rate of duty against them is 0%

Example

Bamboos, Common salt, Rock salt

Yes , because

1. They are goods
2. They are mentioned in First and Second schedule of CETA
3. They are subject to Rate of excise duty (even 0% is rate)

Yes , because

1. They are Goods
2. They are mentioned in First and Second schedule of CETA
3. They are subject to Rate of excise duty (exemption is not relevant)