https://www.taxtmi.com/caselaws?id=42178 Excise exemption notifications may be withdrawn, varied or restructured where the resulting duty remains within the statutory ceiling; changing the basis or method of exemption does not itself impermissibly enhance basic duty. For goods manufactured before a revised notification but removed later, manufacture remains the taxable event, while the applicable duty rate and tariff valuation are determined by the date of actual removal under the excise rules. Goods held in stock when an exemption is withdrawn are therefore chargeable at the removal-date rate if duty has not already been paid. The notification was legally sustainable and the challenges failed. en-us Tue, 08 Mar 1988 00:00:00 +0530 Wed, 09 Jun 2010 16:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42178 Excise exemption notifications may be withdrawn, varied or restructured where the resulting duty remains within the statutory ceiling; changing the basis or method of exemption does not itself impermissibly enhance basic duty. For goods manufactured before a revised notification but removed later, manufacture remains the taxable event, while the applicable duty rate and tariff valuation are determined by the date of actual removal under the excise rules. Goods held in stock when an exemption is withdrawn are therefore chargeable at the removal-date rate if duty has not already been paid. The notification was legally sustainable and the challenges failed. Case-Laws Central Excise Tue, 08 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42178