https://www.taxtmi.com/caselaws?id=91979 Duty on goods detained before withdrawal of an exemption is chargeable at the rate in force on the date of clearance, because the Tribunal applied the statutory rule that the applicable duty is determined by the clearance date, not the detention date. The assessee's reliance on an earlier High Court ruling was rejected since that relief had been granted in extraordinary writ jurisdiction and did not govern the present claim. The further plea for an additional exemption was not entertained because it had not been raised before the lower authority. The duty was therefore correctly levied at the clearance-rate, and no relief was available. en-us Thu, 04 Jul 1996 00:00:00 +0530 Sat, 22 Oct 2011 12:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91979 Duty on goods detained before withdrawal of an exemption is chargeable at the rate in force on the date of clearance, because the Tribunal applied the statutory rule that the applicable duty is determined by the clearance date, not the detention date. The assessee's reliance on an earlier High Court ruling was rejected since that relief had been granted in extraordinary writ jurisdiction and did not govern the present claim. The further plea for an additional exemption was not entertained because it had not been raised before the lower authority. The duty was therefore correctly levied at the clearance-rate, and no relief was available. Case-Laws Central Excise Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91979