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;	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.