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1979 (9) TMI 70 - SUPREME COURTWhetehr the goods in question were not liable to duty under the head No. 1902.10 until February 28, 1987, and the said goods had been made dutiable only by the Finance Bill, 1987-88, with effect from March 1, 1987? Held that:- As the time of manufacture of the goods in question, the goods were excisable goods and, in view of rule 9A of the Central Excise Rules, 1944, though the taxable event is the manufacture and production, the payment of duty is related to and postponed to the date of removal of the articles from the manufactory. It is well-settled by the scheme of the Act as clarified by several decisions that even though the taxable event is the manufacture or production of an excisable article, the duty can be levied and collected at a later stage for administrative convenience. The scheme of the said Act read with the relevant rules framed under the Act, particularly rule 9A of the said rules, reveals that the taxable event is the fact of manufacture or production of an excisable article and the payment of duty is related to the date of removal of such article from the factory - against assessee.
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