1988 (3) TMI 314 - AT - Central Excise

Summary

The case involves a dispute over the rate of duty and tariff valuation based on the date of actual removal of goods. The Revenue appealed against the reduction of duty from 8% to 1% by the Collector of Central Excise (Appeals) who applied Rule 9A(1)(ii) instead of Rule 9A(5). The Appellate Tribunal upheld the Collector's decision, stating that duty should be based on the date of actual removal of goods, known to the Revenue, as per Rule 9A(1)(ii). The appeal was dismissed.