https://www.taxtmi.com/caselaws?id=85844 For excisable goods cleared under a turnkey contract with price escalation, the duty rate is determined by the date of actual removal of each item from the factory. Rule 9A(1)(ii) applies where that date is ascertainable, and the residuary Rule 9A(5) cannot be used to substitute the date on which the last item of the project is removed. The operative effect is that each clearance is taxed at the rate in force on its own removal date, rather than by reference to project completion. en-us Mon, 07 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85844 For excisable goods cleared under a turnkey contract with price escalation, the duty rate is determined by the date of actual removal of each item from the factory. Rule 9A(1)(ii) applies where that date is ascertainable, and the residuary Rule 9A(5) cannot be used to substitute the date on which the last item of the project is removed. The operative effect is that each clearance is taxed at the rate in force on its own removal date, rather than by reference to project completion. Case-Laws Central Excise Mon, 07 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85844