Rule3(2)

Hi.

As v all know that in excise the taxable event for levy of excise is manufacture of goods.

But according to Rule 3(2), goods which were initially Exempted were not required to pay Excise duty on removal.

But when exemption withdrawn (  during the year) the same will be liable to duty.

my question is that when goods are manufactured when there was exemption...then how can excise duty be levied on removal since taxavle event for levy of excise duty is manufacturing.....

Regards