https://www.taxtmi.com/caselaws?id=167055 Special excise duty on bonded petroleum products was treated as a duty of excise to which the Central Excises & Salt Act machinery applied through statutory incorporation. For goods removed from a bonded warehouse, Rule 9-A(1)(ii) governed the relevant date, so liability depended on whether the goods were chargeable to basic excise duty on the date of removal. The date of manufacture was immaterial. On that basis, special excise duty attached when the goods were cleared on or after 1-3-1978. en-us Thu, 26 Jul 1984 00:00:00 +0530 Thu, 04 Dec 2014 16:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167055 Special excise duty on bonded petroleum products was treated as a duty of excise to which the Central Excises & Salt Act machinery applied through statutory incorporation. For goods removed from a bonded warehouse, Rule 9-A(1)(ii) governed the relevant date, so liability depended on whether the goods were chargeable to basic excise duty on the date of removal. The date of manufacture was immaterial. On that basis, special excise duty attached when the goods were cleared on or after 1-3-1978. Case-Laws Central Excise Thu, 26 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167055