https://www.taxtmi.com/caselaws?id=44635 Excise duty is triggered by manufacture or production, not by later removal from the factory. Where goods were fully manufactured before the 1980 amendment to Section 2(f) of the Central Excises and Salt Act, 1944 and Tariff Item No. 27(f), the amended levy does not apply merely because clearance occurred after the amendment came into force. The operative effect is that pre-amendment goods remain outside the amended duty liability, even if they are removed later. en-us Tue, 15 Jul 1997 00:00:00 +0530 Fri, 02 Jul 2010 16:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44635 Excise duty is triggered by manufacture or production, not by later removal from the factory. Where goods were fully manufactured before the 1980 amendment to Section 2(f) of the Central Excises and Salt Act, 1944 and Tariff Item No. 27(f), the amended levy does not apply merely because clearance occurred after the amendment came into force. The operative effect is that pre-amendment goods remain outside the amended duty liability, even if they are removed later. Case-Laws Central Excise Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44635