https://www.taxtmi.com/caselaws?id=40517 Excise duty on goods falling under newly introduced Item 22B was treated as payable at the stage of removal from the factory, not solely at the moment of manufacture. Section 3 was described as the charging provision, but the rules governed levy and collection by requiring payment before removal and by fixing the applicable rate on the date of actual removal. The statutory scheme was read as permitting duty to attach after manufacture where the Act and Rules so provide, and trade notices could not alter that position. The document states that the appeal succeeded and the writ petition failed on this interpretation. en-us Fri, 20 Jan 1978 00:00:00 +0530 Mon, 10 May 2010 11:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40517 Excise duty on goods falling under newly introduced Item 22B was treated as payable at the stage of removal from the factory, not solely at the moment of manufacture. Section 3 was described as the charging provision, but the rules governed levy and collection by requiring payment before removal and by fixing the applicable rate on the date of actual removal. The statutory scheme was read as permitting duty to attach after manufacture where the Act and Rules so provide, and trade notices could not alter that position. The document states that the appeal succeeded and the writ petition failed on this interpretation. Case-Laws Central Excise Fri, 20 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40517