https://www.taxtmi.com/caselaws?id=86333 Special excise duty was treated as a distinct annual levy under the Finance Act, separate from basic excise duty. Goods manufactured while the duty was exempt, but cleared after the exemption had been withdrawn, remained liable because the relevant point for collection was the time of clearance. The exemption affected collection and not the existence of the levy, so withdrawal of the exemption before clearance made the duty payable on those goods. en-us Thu, 09 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 11:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86333 Special excise duty was treated as a distinct annual levy under the Finance Act, separate from basic excise duty. Goods manufactured while the duty was exempt, but cleared after the exemption had been withdrawn, remained liable because the relevant point for collection was the time of clearance. The exemption affected collection and not the existence of the levy, so withdrawal of the exemption before clearance made the duty payable on those goods. Case-Laws Central Excise Thu, 09 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86333