Excise Duty Change 8% to 10%-On what Excise New Invoice

Dear Vipin,

If ur client having a warehouse in Andhra Pradesh, on the Fresh Invoices they have to raise duty as 10% only.

But tell me how the diffrential ED to be accounted.

As the material initially billed from chennai to AP @ 8% & was under storage & later on only excise duty change was announced on 26 feb 2010 from 8% to 10%.

If the goods has been removed from the manufacturing unit under excise Invoice before budget then naturally subsequent change in duty will have no impact, but if the goods has been removed from the factory to warehouse without payment of duty then after the budget 10% duty will be applicable.

on which date onwards it is applicable? Whether 26/2 OR 27/2.