Central excise duty on manufacture: levy arises when excisable goods are manufactured and is collected at removal under prescribed procedures. Central excise duty is an indirect tax levied on the manufacture of excisable goods in India; duty attaches when goods are manufactured and is collected at removal irrespective of ownership or sale. Liability normally rests on the manufacturer though statutory rules may shift liability; SEZ units are excluded while exemptions and notification-based reliefs can affect effective rates. Collection has migrated from physical inspector control to a general self-removal/self-assessment regime and valuation methods include transaction value, MRP, compound levy and tariff value.