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(3)The value has to be determined at the time of the removal of the article chargeable to duty from the factory or any other premises of manufacture or production for delivery at the place of manufacture or production.
(4)"Factory" is defined by section 2(e) to mean any premises, including the precincts thereof, wherein or in any part of which excisable goods are manufactured subject to any manufacturing process connected with their production.
(2) We are concerned with the Act and the Rules as they existed from 1-3-1970 when the goods produced by the petitioner became liable to duty on the insertion of entry 14AA in the First Schedule to the Act to 30-9-1975 when the Act was amended. The existing clause (b) of sub-section (1) of section 4 of the Act is not, therefore, applicable to this case. Similarly, the residuary entry 68 making assessable to duty all other goods not elsewhere specified, manufactured in a factory but not excluded by the said item is also not applicable.

(4)The expression "factory" is defined in section 2(e) to mean any premises including the precincts thereof, wherein or in any part of which excisable goods are manufactured. The definition covers the present case because the calcium carbide is manufactured in one part of the factory while the acetylene gas is manufactured in another part thereof. The definition of "factory" makes it clear that the meaning of factory is not restricted to only the part in which the excisable goods are manufactured. On the other hand, it includes the whole of the premises in a part of which such goods are manufactured. At any rate the case of the petitioner is that the whole of the premises which comprise both the plants making calcium carbide and acetylene gas are its factory. It is not contended by the respondents that the calcium carbide plant constitutes a separate factory and the acetylene gas plant constitutes another factory. It cannot be said, therefore, that the so-called calcium carbide made by the petitioner is removed from the factory in which it is made. A perusal of Rules 9 and 49 makes it clear that the question of collection of any excise duty cannot arise unless and until the goods are removed from the factory.