Excise liability on manufacture can be postponed to removal under Rule 9A, making post withdrawal rates applicable. The Supreme Court held that excise duty is a duty on manufacture but liability to pay may be postponed until removal under Rule 9A; accordingly, goods manufactured before withdrawal of exemption remain excisable and may be charged at the rate prevailing on the date of removal. The Board has withdrawn prior instructions that protected certain pre budget stocks from duty and directed application of Rule 9A for rate determination and levy on removal.