https://www.taxtmi.com/caselaws?id=166659 Duty under the compounded levy scheme for yarn manufactured and removed for captive use was governed by the legal regime in force at the time of manufacture and authorised removal. The later withdrawal of the scheme did not allow the normal duty rate to be applied retrospectively on clearance of the finished fabrics, because the scheme operated as a self-contained arrangement and the date of fabric clearance was irrelevant to the yarn duty. The principle stated is that liability cannot be shifted by importing the ordinary Rules 9 and 9A into a special levy scheme. en-us Wed, 20 Jul 1983 00:00:00 +0530 Thu, 30 Oct 2014 11:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166659 Duty under the compounded levy scheme for yarn manufactured and removed for captive use was governed by the legal regime in force at the time of manufacture and authorised removal. The later withdrawal of the scheme did not allow the normal duty rate to be applied retrospectively on clearance of the finished fabrics, because the scheme operated as a self-contained arrangement and the date of fabric clearance was irrelevant to the yarn duty. The principle stated is that liability cannot be shifted by importing the ordinary Rules 9 and 9A into a special levy scheme. Case-Laws Central Excise Wed, 20 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166659