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Scope and Applicability
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https://help.tallysolutions.com/docs/te9rel49/Excise_for_Manufacturers/Scope_and_Applicability.htm

Scope and Applicability

 

Excise Duty means the tax to be paid by the manufacturer, on the goods manufactured in India, either at the time of manufacture or at the time of removal of the goods.

Excise Duty can be levied, only on the fulfillment of the below mentioned conditions.

  • The Duty is on Goods

  • The Goods must be excisable

  • The goods must be manufactured or produced

  • Manufacture and Production must be in India.