https://www.taxtmi.com/caselaws?id=165837 Unmanufactured tobacco cleared from a warehouse after the duty exemption had come into force was not liable to excise duty, because the applicable rate was determined by the position at the time of clearance and the goods were still in the warehouse when the nil rate became operative. On that basis, the duty demand could not be sustained and the revision application was allowed. en-us Mon, 16 Nov 1981 00:00:00 +0530 Wed, 13 Aug 2014 11:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165837 Unmanufactured tobacco cleared from a warehouse after the duty exemption had come into force was not liable to excise duty, because the applicable rate was determined by the position at the time of clearance and the goods were still in the warehouse when the nil rate became operative. On that basis, the duty demand could not be sustained and the revision application was allowed. Case-Laws Central Excise Mon, 16 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165837