Excise duty is an indirect tax charged on goods produced within the country.
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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. |