Rule-5 : Date for determination of duty and tariff valuations :
In case of – | Rate of duty or tariff value applicable thereto shall be the rate or value in force on – |
Khandsari molasses;
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the date of receipt of such molasses in the factory of the procurer of such molasses |
Other excisable goods | The date when such goods are removed from a factory or a warehouse |
In case of captive consumption: If any excisable goods are used within the factory, the date of removal of such goods shall mean the date on which the goods are issued for such use.