Rate of duty set by the tariff value in force on the date goods are removed from factory or warehouse. The rate of duty or tariff value applicable to excisable goods is the rate or value in force on the date when such goods are removed from a factory or a warehouse. If goods are used within the factory, the date of removal means the date on which the goods are issued for such use.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rate of duty set by the tariff value in force on the date goods are removed from factory or warehouse.
The rate of duty or tariff value applicable to excisable goods is the rate or value in force on the date when such goods are removed from a factory or a warehouse. If goods are used within the factory, the date of removal means the date on which the goods are issued for such use.
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