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	Brass Tacks of Excise 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
 
  
  
  LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
 
                                
                             
  
  