https://www.taxtmi.com/caselaws?id=166822 Excise duty is attracted on the date goods are removed from the factory, not on the date they are manufactured or produced. On a combined reading of Section 3 and Rules 7, 9 and 9A, the taxable event is actual removal, so goods cleared after withdrawal of an exemption notification remain dutiable even if manufactured earlier. An exemption notification does not stop the goods from being excisable, and a nil assessment does not displace the levy where removal occurs after the withdrawal. Duty was therefore payable on the goods cleared after the exemption was withdrawn. en-us Tue, 27 Dec 1983 00:00:00 +0530 Fri, 07 Nov 2014 11:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166822 Excise duty is attracted on the date goods are removed from the factory, not on the date they are manufactured or produced. On a combined reading of Section 3 and Rules 7, 9 and 9A, the taxable event is actual removal, so goods cleared after withdrawal of an exemption notification remain dutiable even if manufactured earlier. An exemption notification does not stop the goods from being excisable, and a nil assessment does not displace the levy where removal occurs after the withdrawal. Duty was therefore payable on the goods cleared after the exemption was withdrawn. Case-Laws Central Excise Tue, 27 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166822