https://www.taxtmi.com/caselaws?id=94470 On clearance of inputs as such under Rule 57F(1)(ii), the applicable duty is the duty borne by the inputs at the time of their first receipt, because "appropriate duty of excise" was construed to refer to that original rate. The Tribunal followed a later Third Member Bench view and did not accept the earlier approach that applied the rate prevailing on the date of second removal. The operative position is that subsequent clearance does not attract the later rate of duty. en-us Wed, 03 Nov 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94470 On clearance of inputs as such under Rule 57F(1)(ii), the applicable duty is the duty borne by the inputs at the time of their first receipt, because "appropriate duty of excise" was construed to refer to that original rate. The Tribunal followed a later Third Member Bench view and did not accept the earlier approach that applied the rate prevailing on the date of second removal. The operative position is that subsequent clearance does not attract the later rate of duty. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94470