JUDGMENT : 1. The respondent is a manufacturer of printed aluminium collapsible tubes containers falling under Tariff Item No. 27 of the erstwhile Central Excise Tariff. In the Budget of 1980 Section 2(f) of the Central Excises and Salt Act, 1944 and tariff description of Item No. 27(f) were amended to specifically include lacquered/printed aluminium containers. The assessee claimed that it was not liable to pay duty on the basis of the amended provisions introduced in the 1980 Budget because the products has already been manufactured before June 19, 1980. The Collector of Central Excise (Appeals) in his Order dated January 7, 1982 accepted the case of the assessee that the goods had been fully manufactured and ready for sale on June 18/19, 1980. He however, held that since they were removed from the factory after that date, they were liable to payment of duty as per the amended provisions. The said view of the Collector has been reversed by the Customs, Excise and Gold (Control) Appellate Tribunal by the impugned judgment. 2. The said view of the Tribunal is in consonance with the decision of this Court in Collector of Central Excise, Hyderabad etc. etc. v. M/s. Vazir Sultan Tobacco Co. Ltd. - AIR 1996 SC 3025 wherein it has been laid down that the taxable event is the manufacture or production of goods and not removal of goods that has been manufactured prior to March 1, 1978 but removed after March 1, 1978 would not attract levy of duty which came into effect on and from March 1, 1978. In view of the said judgment, we do not find any merit in this appeal and it is accordingly dismissed. No order as to costs.