https://www.taxtmi.com/caselaws?id=93189 Copper and copper alloy tubes and pipes fully manufactured before the deeming provision treating redrawing as manufacture came into force could not be subjected to excise duty merely because they were cleared later. A later legal fiction could not impose a retrospective levy on goods that were not dutiable when manufactured, and duty attaches only when the taxable event arises. Accordingly, the goods were held not liable to excise duty or special excise duty, and the revenue's challenge failed. en-us Mon, 22 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 18:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93189 Copper and copper alloy tubes and pipes fully manufactured before the deeming provision treating redrawing as manufacture came into force could not be subjected to excise duty merely because they were cleared later. A later legal fiction could not impose a retrospective levy on goods that were not dutiable when manufactured, and duty attaches only when the taxable event arises. Accordingly, the goods were held not liable to excise duty or special excise duty, and the revenue's challenge failed. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93189