https://www.taxtmi.com/caselaws?id=72164 Rule 9A of the Central Excise Rules fixes excise duty by reference to the date of clearance, not the date of manufacture, for goods that were excisable when manufactured. Where the goods were not wholly exempt at the time of manufacture and remained liable to duty, even at a reduced rate, the applicable rate is the rate in force when the goods are cleared. The distinction drawn is between wholly exempt goods and goods already dutiable in some form; the former may stand differently, but the latter are assessed at the clearance-date rate. The contrary view would undermine Rule 9A and was rejected. en-us Mon, 09 Dec 1985 00:00:00 +0530 Thu, 12 May 2011 17:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72164 Rule 9A of the Central Excise Rules fixes excise duty by reference to the date of clearance, not the date of manufacture, for goods that were excisable when manufactured. Where the goods were not wholly exempt at the time of manufacture and remained liable to duty, even at a reduced rate, the applicable rate is the rate in force when the goods are cleared. The distinction drawn is between wholly exempt goods and goods already dutiable in some form; the former may stand differently, but the latter are assessed at the clearance-date rate. The contrary view would undermine Rule 9A and was rejected. Case-Laws Central Excise Mon, 09 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72164