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<h1>Clarification on Duty Rate for Saloon Cars Used as Taxis Under Notification 162/86-CE, Governed by Rule 9A(1)(ii.</h1> The circular addresses the determination of the rate of duty and tariff valuation for saloon cars removed at a concessional rate under Notification 162/86-CE, intended for use as taxis but not registered as such. It clarifies that these removals, although not fulfilling certain conditions, are not considered unauthorized or illegal. Therefore, they are governed by sub-rule 1(ii) of Rule 9A of the Central Excise Rules, 1944. The relevant date for determining the duty rate and tariff valuation is when the cars were removed from the factory or warehouse, using the rates in effect on that date.