https://www.taxtmi.com/caselaws?id=93226 Unscoured woollen yarn was treated as marketable because it was sent for scouring at other premises and cleared in packed form, and the assessee failed to rebut the Department's factual basis. The yarn was therefore held excisable. The further argument that duty could not apply because manufacture occurred before 28-2-1994 was rejected, since goods specified in the tariff remain excisable even when the rate is nil. Applying the rule that manufacture is the taxable event but duty is collected on removal, duty was held payable at the rate prevailing on the date of clearance. en-us Thu, 23 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93226 Unscoured woollen yarn was treated as marketable because it was sent for scouring at other premises and cleared in packed form, and the assessee failed to rebut the Department's factual basis. The yarn was therefore held excisable. The further argument that duty could not apply because manufacture occurred before 28-2-1994 was rejected, since goods specified in the tariff remain excisable even when the rate is nil. Applying the rule that manufacture is the taxable event but duty is collected on removal, duty was held payable at the rate prevailing on the date of clearance. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93226