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Central Excise duty is an indirect levy and collection of tax on goods manufactured or produced in India. To levy any duty, tax etc it should be in accordance with the constitution of India. Entry 84 of Union List empowers the levy of excise duty on tobacco or other goods manufactured or produced in
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About the Author

Chartered Accountant

Hi, Im Rayan Sequeira a Chartered Accountant a Cost and Works Accountant, currently working forPricewaterhouseCoopers CI LLP. I have experience in varied fields ranging from Due Diligence reviews in Mergers Acquisitions, Statutory Audits of various categories of companies, Tax Audits of various business entities, ... Read more


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