Rule -5 of CER,2002 :- Date for determination of duty and tariff Valuation : The rate of duty or tariff value applicable to any excisable goods ,shall be the rate or value in force on the date when such goods are removed from a factory or a warehouse ,as the case may be .

Whether duty liability will arise or not under the following different situations are as under-

Rate of duty prevalent at the time of manufacture	Rate of duty prevalent at the time of removal of goods	Whether duty payable ?
Non -Excisable	14%	No, as the goods were non-excisable goods at the time of manufacture
Exempted goods but Excisable goods	Exemption withdrawn	Yes, as the goods were excisable goods at the time of manufacture. ( SC in Wallace Flour Mills Co.Ltd. v. CCE )
‘NIL’ rate of duty but excisable goods	14%	Yes , as the goods were excisable goods at the time of manufacture.
12.5% tariff rate	14% ( Tariff Rate increased by way of Union Budget )	Yes, the goods are liable at 14% because at the time of removal rate changed by CG.
Goods were not liable to special duty	Goods were made liable to special duty by Finance Act i.e. declared in Union Budget .	No, as there was no levy of special duty on goods at the time of manufacture ( SC in Vazir Sultan Tobacco  Co.Ltd. v. CCE )