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Excise - 47. page

Defination of Factory under Excise Law

Defination of Factory under Excise Law  : It means any premises including the precincts thereof , wherein or in any part of which excisable goods other than salt are manufactured  […]

Defination of Exempted Goods under Excise Law

Defination of Exempted Goods under Excise Law  : It means the goods which are exempt from whole of the duty of excise .Such exempted goods are originally excisable but exempted […]

Defination of Excisable goods under Excise Law

Defination of Excisable goods under Excise Law : It means goods specified in the first and second schedule to the Central Excise Tariff Act,1985 as being subject to a duty of […]

Defination of Goods under Excise Law

Defination of Goods under Excise Law : The term has not been defined under Central Excise Act,1944. Hence , recourse has to be made to The Constitution of India and […]

Statutes governing Central Excise Law in India

Statutes governing Central Excise Law in India: (a ) Central Excise Act ,1944 (b ) Central Excise Rules,2002 (c ) CENVAT Credit Rules ,2004 which provide for extending credit across […]

“State Excise” and “Central Excise” duty

“State Excise” and “Central Excise” duty: ( a ) Excise duty on alcohol ,alcoholic preparations and narcotic substances is collected by the State  Government and it is called “State Excise” […]

Duties under Central Excise Act, 1944

Duties under Central Excise Act, 1944 : Excise duties are of the following types – (a ) Basic Excise Duty : This duty is levied under section 3(1)(a) of Central […]