07 October 2012
Custom duty is payble in case of import or export of any goods out of india. Excise duty is is levied on production of excisable goods within india.
08 October 2012
import into / export out of India would attract Customs if / as per tariff of Import / Export Duty; Central Excise / CENVAT is on clearance of manufactured excisable goods as per CE Tariff;
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