https://www.taxtmi.com/caselaws?id=42732 Manufacture or production is the taxable event for excise, but the rules may validly fix the date of removal as the point for determining the rate and quantum of duty. Rule 9A was treated as complementary to the charging provision because it links duty and tariff valuation to actual removal, while Rule 224(2A) was regarded as procedural in regulating removal after the budget date. On that basis, Rules 9A and 224(2A) were held valid and constitutional, and goods manufactured before 28-2-1983 but removed later attracted the enhanced rate prevailing on the date of removal, defeating the refund claim. en-us Fri, 06 Apr 1990 00:00:00 +0530 Mon, 14 Jun 2010 10:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42732 Manufacture or production is the taxable event for excise, but the rules may validly fix the date of removal as the point for determining the rate and quantum of duty. Rule 9A was treated as complementary to the charging provision because it links duty and tariff valuation to actual removal, while Rule 224(2A) was regarded as procedural in regulating removal after the budget date. On that basis, Rules 9A and 224(2A) were held valid and constitutional, and goods manufactured before 28-2-1983 but removed later attracted the enhanced rate prevailing on the date of removal, defeating the refund claim. Case-Laws Central Excise Fri, 06 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42732