Date for determination of duty and tariff valuation [Rule 5] :
| S.No. | In case of removal of | applicable rate of duty/tariff value shall be the rate/value in force on the |
| 1 | any excisable goods (other than khandsari molasses) | date when such goods are removed from a factory or a warehouse, as the case may be. |
| 2 | khandsari molasses | date of receipt of such molasses in the factory of the procurer of such molasses
(since in case of khandsari molasses, duty is paid by the procurer and not by the manufacturer) |
| 3 | excisable goods cleared for captive consumption | the date on which the goods are issued for such use
(since the date of removal of such goods shall be the date on which the goods are issued for such use-Explanation to rule 5) |