https://www.taxtmi.com/caselaws?id=73418 Excise duty could not be levied on goods that were fully exempt on the date of manufacture, even though the exemption notification was later withdrawn before removal from the factory. The goods had been manufactured from drawn waste and had already acquired exemption at manufacture, so the subsequent rescission of the notification did not change their duty-free status. The issue whether transfer from a bonded storeroom to a duty-paid storeroom amounted to removal for duty purposes was therefore left undecided. Duty was not leviable on the goods, and the assessee succeeded. en-us Thu, 12 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73418 Excise duty could not be levied on goods that were fully exempt on the date of manufacture, even though the exemption notification was later withdrawn before removal from the factory. The goods had been manufactured from drawn waste and had already acquired exemption at manufacture, so the subsequent rescission of the notification did not change their duty-free status. The issue whether transfer from a bonded storeroom to a duty-paid storeroom amounted to removal for duty purposes was therefore left undecided. Duty was not leviable on the goods, and the assessee succeeded. Case-Laws Central Excise Thu, 12 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73418