Date for determination of duty: removal date governs duty and tariff valuation, with specific receipt-date exception for khandsari molasses. Rule 5 prescribes that the rate of duty or tariff value for excisable goods, other than khandsari molasses, is the rate or value in force on the date when such goods are removed from a factory or warehouse; for khandsari molasses the rate of duty is the rate in force on the date of receipt in the procurer's factory, and if goods are used within the factory the date of removal means the date of issue for such use.