https://www.taxtmi.com/caselaws?id=88190 Special excise duty was held payable on excisable goods manufactured before 1 March 1988 but cleared after the levy came into force. The governing principle was that manufacture is the taxable event, while assessment and collection may follow the rate applicable on the date of removal for administrative convenience under Rule 9A of the Central Excise Rules, 1944. Because the goods remained excisable at the time of manufacture and the special duty had already commenced before clearance, the duty rate on the date of removal governed. The decision cited on a change in the concept of manufacture was distinguished as inapplicable. en-us Thu, 16 Nov 1995 00:00:00 +0530 Thu, 15 Sep 2011 17:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88190 Special excise duty was held payable on excisable goods manufactured before 1 March 1988 but cleared after the levy came into force. The governing principle was that manufacture is the taxable event, while assessment and collection may follow the rate applicable on the date of removal for administrative convenience under Rule 9A of the Central Excise Rules, 1944. Because the goods remained excisable at the time of manufacture and the special duty had already commenced before clearance, the duty rate on the date of removal governed. The decision cited on a change in the concept of manufacture was distinguished as inapplicable. Case-Laws Central Excise Thu, 16 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88190