RULE 9A. Date for determination of duty and tariff valuation. -- (1)
- The rate of duty and tariff valuation, if any, applicable to any excisable goods shall be the rate and valuation in force –
- in the case of goods removed from the premises of a curer on payment of duty , on the date on which the duty is assessed;
- in the case of goods [removed] from a factory or a warehouse, subject to sub-rules (2), (3) and (3A), on the date of the actual removal of such goods from such factory or warehouse; and
- in the case of molasses manufactured in a khandsari sugar factory, on the date of receipt of such molasses in the factory of the procurer.
- in the case of goods falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), produced or manufactured on job work, on the date of removal of such goods by the person referred to in rule 7AA from his premises registered under rule 174.
(Above clause (iv) has been inserted vide Ntf. No. 16/2001-CE(NT), dated 30/04/2001)
- (2)
- If the goods have previously been removed from a warehouse to be re-warehoused, and the duty is paid on such goods without their being re-warehoused, the rate and valuation, if any, applicable thereto shall be the rate and valuation, if any, in force on the date on which duty is paid or, if duty is paid trough an account-current maintained with the Commissioner under Rule 9, on the date on which an application in the proper form is delivered to the Officer-in-charge of the warehouse from which the goods were removed.
- (3)
- Where any person who has removed ex-Commissioner or diverts the goods for home consumption, the rate of duty leviable and the tariff valuation, if any, in respect of such goods shall be the rate and valuation in force on the date on which the duty is paid.
- (3A)
- Where duty becomes chargeable on any material or component parts in respect of which credit of duty had been allowed under Rule 56A (Note:-Please refer list of CE Forms) the rate of duty leviable and the tariff valuation, if any, in respect of such material or component parts shall be the rate and valuation in force on the date on which the duty is paid,:
Provided that where such material or component parts are removed from the factory for home consumption on payment of duty, such duty shall in no case be less than the amount of credit that has been allowed in respect of such material or component parts under Rule 56A (Note:-Please refer list of CE Forms)
- (4)
- The rate and valuation, if any, applicable to cases of losses of goods shall –
- where the loss occurs in a curers premises or in a curers private store-room, be the rate and valuation, if any, in force on the date on which such loss is discovered by the proper officer or made known to him;
- where the loss occurs in transit from a curers premises or a curers private store-room to a warehouse, from one warehouse to another or during the course of processing of the goods in a warehouse, be the rate and valuation, if any, in force on the date on which the goods are warehoused in the warehouse of destination or the processing thereof is completed, as the case may be; and
- where the loss occurs in storage, whether in a factory or in a warehouse, be the rate and valuation, if any, in force on the date on which such loss is discovered by the proper officer or made known to him.
- (5)
- In all other cases, the rate of duty and tariff valuation, if any, applicable to excisable goods shall be the rate and valuation in force on the date on which the notice for demand of duty is issued or on the date on which duty is paid, whichever is earlier.
Explanation. - For the purposes of clause (ii) of sub-rule (1), goods –
- on which duty has been paid;
- which have been loaded into railway wagon or other vehicle; and
- for which the railways or the transport agency, as the case may be, has issued a receipt in favour of the purchaser of the said goods,
shall be deemed to have been removed from the factory or warehouse, as the case may be, even though the wagon or other vehicle laden with the said goods may continue to be stationed within the factory or warehouse premises.