https://www.taxtmi.com/caselaws?id=40612 Excise duty on goods manufactured while an exemption was in force was chargeable at the rate applicable on the date of removal from the factory. The relevant tariff entry had already made the goods excisable, and the exemption only postponed collection by fixing the duty at nil until withdrawal. Rule 9A treated removal as the operative date for determining duty, while Rule 8(1) merely authorised exemption from the duty otherwise leviable. Withdrawal of the exemption did not change the nature of the levy as duty on manufacture; it only changed the collectible rate from nil to the tariff rate, and the constitutional challenge was rejected. en-us Fri, 18 Jul 1975 00:00:00 +0530 Wed, 12 May 2010 10:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40612 Excise duty on goods manufactured while an exemption was in force was chargeable at the rate applicable on the date of removal from the factory. The relevant tariff entry had already made the goods excisable, and the exemption only postponed collection by fixing the duty at nil until withdrawal. Rule 9A treated removal as the operative date for determining duty, while Rule 8(1) merely authorised exemption from the duty otherwise leviable. Withdrawal of the exemption did not change the nature of the levy as duty on manufacture; it only changed the collectible rate from nil to the tariff rate, and the constitutional challenge was rejected. Case-Laws Central Excise Fri, 18 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40612