https://www.taxtmi.com/caselaws?id=45338 Goods manufactured during the currency of a full excise exemption remained "excisable" because excisability is determined with reference to the tariff position on the date of manufacture, not by the exemption's existence; consequently, the Tribunal erred in treating the goods as non-excisable, and this finding was set aside. However, the applicable rate of duty is determined by the law in force on the date of clearance; since the exemption notification stood amended by clearance to levy duty at 8%, the goods were dutiable at 8% on clearance. Appeals were allowed and the impugned order was set aside. en-us Tue, 26 Oct 1999 00:00:00 +0530 Thu, 01 Jan 2026 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45338 Goods manufactured during the currency of a full excise exemption remained "excisable" because excisability is determined with reference to the tariff position on the date of manufacture, not by the exemption's existence; consequently, the Tribunal erred in treating the goods as non-excisable, and this finding was set aside. However, the applicable rate of duty is determined by the law in force on the date of clearance; since the exemption notification stood amended by clearance to levy duty at 8%, the goods were dutiable at 8% on clearance. Appeals were allowed and the impugned order was set aside. Case-Laws Central Excise Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45338