https://www.taxtmi.com/caselaws?id=183790 Excise duty under the United Provinces Excise Act, 1910 remained a duty on manufacture or production even if collected at a later stage, and the rules on export, refund and wastage allowance supported levy on transit loss beyond the prescribed allowance. The excess wastage in liquor transit during export was therefore subject to differential duty, because the levy operated as a revenue-protective measure and not as a new tax or impermissible double charge. Payment of countervailing duty in the importing State did not by itself defeat the exporting State's power to recover the differential duty. en-us Tue, 09 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2016 18:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183790 Excise duty under the United Provinces Excise Act, 1910 remained a duty on manufacture or production even if collected at a later stage, and the rules on export, refund and wastage allowance supported levy on transit loss beyond the prescribed allowance. The excess wastage in liquor transit during export was therefore subject to differential duty, because the levy operated as a revenue-protective measure and not as a new tax or impermissible double charge. Payment of countervailing duty in the importing State did not by itself defeat the exporting State's power to recover the differential duty. Case-Laws Central Excise Tue, 09 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183790