Duty valuation under Rule 9A turns on actual removal date when known; residuary payment-date rule cannot apply.

Where the actual date of removal of excisable goods is known, duty and tariff valuation must be determined under Rule 9A(1)(ii) of the Central Excise Rules, 1944 on that removal date. Rule 9A(5) operates only as a residuary provision and applies only when the earlier rules are not applicable. On the stated facts, the Revenue knew the date of removal, so valuation could not be shifted to the payment-date basis under Rule 9A(5); the demand was therefore not sustainable and the appeal failed.

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Issues: Whether duty and tariff valuation were to be determined on the date of actual removal of goods under Rule 9A(1)(ii) of the Central Excise Rules, 1944, or on the date of payment of duty under Rule 9A(5) of the Central Excise Rules, 1944.

Analysis: Rule 9A(1)(ii) applies where the date of actual removal of goods is known. Rule 9A(5) operates only as a residuary provision when the other rules are not applicable. As the date of removal was within the knowledge of the Revenue, the valuation and duty had to be worked out on that basis and not under the residuary provision.

Conclusion: Rule 9A(1)(ii) applied and the demand could not be sustained on the basis of Rule 9A(5); the appeal failed.

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