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Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Change in rate of duty after manufacture but before removal - ...

Central Excise

January 20, 2012

Change in rate of duty after manufacture but before removal - taxable event is the manufacture and the payment of duty is related to the date of removal of such article from the factory. Thus duty will be paid at the enhanced rate in force at the time of removal..... - SC

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