https://www.taxtmi.com/caselaws?id=72437 For exemption conditioned on use within the factory, woollen knitted fabrics already placed in the tailoring section before withdrawal of the notification continued to qualify because the intended exempt use had commenced before the withdrawal date; 6,124.975 kg remained exempt, while the balance was dutiable. Where the dates of removal were ascertainable from records, duty on the non-exempt balance had to be assessed under Rule 9A(1)(ii), not Rule 9A(5). Penalty and redemption fine also required fresh quantification after the duty and assessable value were worked out. en-us Mon, 13 Oct 1986 00:00:00 +0530 Thu, 19 May 2011 14:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72437 For exemption conditioned on use within the factory, woollen knitted fabrics already placed in the tailoring section before withdrawal of the notification continued to qualify because the intended exempt use had commenced before the withdrawal date; 6,124.975 kg remained exempt, while the balance was dutiable. Where the dates of removal were ascertainable from records, duty on the non-exempt balance had to be assessed under Rule 9A(1)(ii), not Rule 9A(5). Penalty and redemption fine also required fresh quantification after the duty and assessable value were worked out. Case-Laws Central Excise Mon, 13 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72437