Section 10 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
10. Alteration of duty.
- The rate of duty applicable to goods cleared on payment of duty shall be the rate in force on the date on which duty is paid, or if the goods are cleared from a manufactory or warehouse, on the date of the actual removal of such goods from such manufactory or warehouse;Provided that if the goods have previously been removed from a warehouse under bond to be re-warehoused and the duty is paid on such goods without their being re-warehoused, the rate applicable thereto shall be the rate in force on the date on which duty is paid, or if duty is paid through an account -current maintained with the Excise Commissioner under Rule 9 on the date on which an application Form A.R. 2 is delivered to the officer-in-charge of the warehouse from which the goods were removed.
