TaxTMI 
TaxTMI 
who can pay central excise. whos libale for excise duty pay?
what the exemption of central excise ?
WHO CAN PAY CENTRAL EXCISE
04 May 2016 
2 Replies 
1241 Views Asked by
Excise duty liability falls on the manufacturer, payable at removal and passed to buyers, subject to statutory exemptions.
Central excise duty is imposed on the manufacture of excisable goods and is payable by the manufacturer at the time of removal from factory premises; the manufacturer is liable to pay and ordinarily collects the duty from buyers, while specified exemptions and reliefs (such as schemes for small scale industries, SEZs, EOUs and area based exemptions) relieve eligible producers from duty under prescribed conditions. (AI Summary)
Central excise duty is imposed on the manufacture of excisable goods and is payable by the manufacturer at the time of removal from factory premises; the manufacturer is liable to pay and ordinarily collects the duty from buyers, while specified exemptions and reliefs (such as schemes for small scale industries, SEZs, EOUs and area based exemptions) relieve eligible producers from duty under prescribed conditions. (AI Summary)