https://www.taxtmi.com/caselaws?id=167322 Where excisable goods remain dutiable both before and after a tariff amendment, the duty is determined by the tariff and rate in force at the time of removal, not by the classification in force when manufacture was completed. The note distinguishes cases involving a new levy or complete exemption from cases where goods merely shift from one tariff item to another, and states that Rule 9A of the Central Excise Rules, 1944 links assessment and collection to removal. It further states that an amendment given immediate effect under the Provisional Collection of Taxes Act, 1931 applies to clearances made after the effective date. 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 Where excisable goods remain dutiable both before and after a tariff amendment, the duty is determined by the tariff and rate in force at the time of removal, not by the classification in force when manufacture was completed. The note distinguishes cases involving a new levy or complete exemption from cases where goods merely shift from one tariff item to another, and states that Rule 9A of the Central Excise Rules, 1944 links assessment and collection to removal. It further states that an amendment given immediate effect under the Provisional Collection of Taxes Act, 1931 applies to clearances made after the effective date. Case-Laws Central Excise Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167322