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EXCISABILITY OF GOODS MANUFACTURED OR ERECTED AT SITE

  dipesh    19 May 2008 at 13:58

Sec 3 of Central Excise Act 1944 is the charging section.As per the section Excise Duty will be leviable if there is1)Manufacture2)Excisable goods3)IndiaThe goods have to be movable and marketable.So with regard to criteria of "movable" man