In view of the aforesaid provisions, the point of taxation in each of the given cases will be as under:CASE Point of taxation CASE I Since the importing company i.e. Silver Leaf Ltd makes the payment within the three months from the date of invoice, the point of taxation will be date of payment i.e. 22.02.20XX CASE II As Silver Ltd. makes the payment after three months from the date of invoice, point of taxation will be the date immediately following the said period of three months. Thus, point of taxation is 19.04.20XX. 3.a) J. K. Engineers Ltd. removed goods from their factory at Delhi on 20.04.20XX for sale from their depot at Mumbai. On that date, the normal transaction value of goods at Delhi factory was ` 20,000 while the normal transaction value at Mumbai depot was ` 19,000. The rate of duty was 12.5% ad-valorem. The said goods were sold from Mumbai depot on 15.05.20XX. On that date, the normal transaction value at Mumbai depot was ` 22,000 and rate of duty was 16%. M/s. J. K. Engineers Ltd. paid the duty on ` 20,000 at the rate of 12.5%.The Central Excise Department claimed that central excise duty should be levied @ 16% on the value of ` 22,000.