Duty Rate Change Affects Excise Tax Payment: Pay at Enhanced Rate When Goods Are Removed from Factory.

Change in rate of duty after manufacture but before removal - taxable event is the manufacture and the payment of duty is related to the date of removal of such article from the factory. Thus duty will be paid at the enhanced rate in force at the time of removal..... - SC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X