https://www.taxtmi.com/caselaws?id=42586 Central excise duty is a levy on manufacture or production, but the governing scheme may postpone assessment and collection to removal of the goods. Rule 9A applies the duty rate prevailing on the date of removal, including where goods were manufactured before a budgetary rate change but removed afterwards. Goods exempt at the time of manufacture remain excisable goods; an earlier exemption does not alter their excisable character. Accordingly, duty is determined by the removal-date rate rather than the manufacture date under the applicable rules. en-us Thu, 28 Sep 1989 00:00:00 +0530 Mon, 27 Oct 2025 23:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42586 Central excise duty is a levy on manufacture or production, but the governing scheme may postpone assessment and collection to removal of the goods. Rule 9A applies the duty rate prevailing on the date of removal, including where goods were manufactured before a budgetary rate change but removed afterwards. Goods exempt at the time of manufacture remain excisable goods; an earlier exemption does not alter their excisable character. Accordingly, duty is determined by the removal-date rate rather than the manufacture date under the applicable rules. Case-Laws Central Excise Thu, 28 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42586