https://www.taxtmi.com/manuals?id=214 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. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sat, 29 Oct 2011 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=214 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. Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=214