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Querist : Anonymous

Querist : Anonymous (Querist)

07 August 2010 If at the time of manufacture goods were excisable but before removal goods became NON EXICISABLE.Whether duty will b payable and if yes what will b the rate of duty? Eg Date of manufacture- 14%
Date of removal- goods not mentioned in CETA?

Manish Soni

Manish Soni (Expert)
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07 August 2010 the actual collection of duty is done at the time of removal of goods from the place of manufacture of production. The rate of duty, which is levied, is the rate of duty applicable to such goods or which is in force at the time of actual removal.
Since at the time of removal, goods not mentioned in CETA..
So duty will not b payable.