Date for determination of cess on crude oil: removal date governs and revised cess applies from March 1, 1987. The date for determination of the rate of cess on crude oil is the date on which the crude oil is removed from the place where it is produced, and the taxable quantity is the quantity received in the refinery or factory. Accordingly, the revised cess is applicable with effect from 1-3-1987 on crude oil removed from the place of production.