Excise duty is an indirect tax charged on goods produced within the country.
The manufacturer is liable to pay the excise duty. The levy and collection of excise duty is provided under the authority of the Central Excise Act, 1944 at the rates specified Central Excise Tariff Act, 1985. |
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Dealers registered under Central Excise Rules 1944 are called registered excise dealers. Such dealers should maintain the prescribed RG23D register and file Form 2. |
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Dealers who are engaged in import of excisable goods can register as importers. |