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
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"