https://www.taxtmi.com/caselaws?id=2657 Excisable goods remained subject to central excise even though the tariff rate was nil, because a nil rate does not make the goods non-excisable. The levy attaches at manufacture, while collection may occur on removal for administrative convenience; on that basis, a later enhanced rate applied to pre-budget stock cleared after the budget. The distinction between a nil rate in the tariff and a nil rate under an exemption notification was treated as immaterial for this purpose, and a case involving no levy at all was distinguished. The refund claim therefore failed, and the order rejecting refund was upheld. en-us Mon, 30 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2657 Excisable goods remained subject to central excise even though the tariff rate was nil, because a nil rate does not make the goods non-excisable. The levy attaches at manufacture, while collection may occur on removal for administrative convenience; on that basis, a later enhanced rate applied to pre-budget stock cleared after the budget. The distinction between a nil rate in the tariff and a nil rate under an exemption notification was treated as immaterial for this purpose, and a case involving no levy at all was distinguished. The refund claim therefore failed, and the order rejecting refund was upheld. Case-Laws Central Excise Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2657