INTRODUCTION

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of India empowers the Union Government to levy the Central Excise duty. Central Excise duty is levied on the goods (except alcohol, alcoholic preparations and narcotic substances like opium) manufactured or produced in terms of Section 3 of the Central Excise Act, 1944. The duty is, however, liable to be paid only at the time of removal from the factory in the manner prescribed under Rule 8. Ho....