Central Excise duty applies on manufactured goods and is payable at removal, with manufacture including packing and labelling.

Central Excise duty is imposed on goods manufactured in India and is payable at the time of removal from the factory, with rates specified in the Central Excise Tariff. The statutory definition of "manufacture" includes processes incidental or ancillary to completion, processes specified as manufacture in the Schedule or Chapter Notes, and Third Schedule activities such as packing, repacking, labelling or relabelling and other treatments rendering goods marketable; a specific rule treats certain molasses as chargeable to the procurer as if produced by them.

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