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of <h1>Central Excise Act Section 3A: Government Can Levy Duty Based on Production Capacity; Exceptions for Export-Oriented Units</h1> Section 3A of the Central Excise Act, inserted by the Finance Act, 2008, empowers the Central Government to levy excise duty based on the production capacity of notified goods. This section allows the government to specify goods subject to excise duty through an official notification, considering factors like manufacturing processes and duty evasion. The annual production capacity of factories is determined by a designated officer and is deemed the actual production. The duty rate and collection method are specified by the government. Exceptions include goods produced by 100% export-oriented undertakings. The section clarifies its application concerning the Customs Tariff Act.
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