Date for determination of rate of duty: removals under an exemption notification use date of removal for valuation. Where saloon cars were removed at concessional duty under an exemption notification but later failed to satisfy a post clearance registration condition, those removals are not treated as clandestine; instead sub rule one(ii) of Rule Nine A governs and the relevant date for determining the rate of duty and tariff valuation is the date of removal from the factory or warehouse, with the rate and valuation in force on that date.