https://www.taxtmi.com/caselaws?id=167322 For excisable goods that remained dutiable before and after a tariff amendment, classification and duty are determined by the tariff entry and rate in force on removal rather than on completion of manufacture. Rule 9A of the Central Excise Rules links assessment and collection to the time of removal. Where a Finance Bill amendment takes immediate effect under the Provisional Collection of Taxes Act, it applies to goods cleared after its effective date, even if manufactured earlier. A change in tariff description does not justify different treatment from a change in duty rate. The amended tariff entry therefore governed clearance, and the Revenue's position prevailed. en-us Tue, 29 Jan 1985 00:00:00 +0530 Tue, 16 Dec 2014 11:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167322 For excisable goods that remained dutiable before and after a tariff amendment, classification and duty are determined by the tariff entry and rate in force on removal rather than on completion of manufacture. Rule 9A of the Central Excise Rules links assessment and collection to the time of removal. Where a Finance Bill amendment takes immediate effect under the Provisional Collection of Taxes Act, it applies to goods cleared after its effective date, even if manufactured earlier. A change in tariff description does not justify different treatment from a change in duty rate. The amended tariff entry therefore governed clearance, and the Revenue's position prevailed. Case-Laws Central Excise Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167322