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of <h1>Central Excise Act, 1944: CENVAT duty applies to all excisable goods in India, excluding special economic zones.</h1> The Central Excise Act, 1944, mandates the levy and collection of a duty called the Central Value Added Tax (CENVAT) on all excisable goods produced or manufactured in India, excluding those in special economic zones. The duty for goods from export-oriented undertakings is equivalent to customs duties on similar imported goods. The Central Government can set and modify tariff values for excisable goods, considering different classes of goods, producers, manufacturers, and buyers. The provisions apply equally to goods manufactured by or on behalf of the government. Definitions for 'export-oriented undertaking' and 'Special Economic Zone' are provided.
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