https://www.taxtmi.com/caselaws?id=114388 Where duty payment is permitted under Rule 173PP(5) for goods whose duty could not be determined at removal, the applicable rate is the rate prevailing at the time of clearance, not the rate on the date of invoice. The rule and the contemporaneous Board circular contemplated provisional debit entries followed by later adjustment, showing that the relevant event for duty incidence remained clearance of the goods. A demand founded on the invoice date had no supporting rule or provision and was therefore unsustainable. en-us Mon, 16 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 12:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114388 Where duty payment is permitted under Rule 173PP(5) for goods whose duty could not be determined at removal, the applicable rate is the rate prevailing at the time of clearance, not the rate on the date of invoice. The rule and the contemporaneous Board circular contemplated provisional debit entries followed by later adjustment, showing that the relevant event for duty incidence remained clearance of the goods. A demand founded on the invoice date had no supporting rule or provision and was therefore unsustainable. Case-Laws Central Excise Mon, 16 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114388