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Levy of excise duty

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(Querist)
18 April 2014 Dear Sirs,
Please answer my query:
As per section 3 of CEA 1944, a Duty of Excise is levied on all 'EXCISABLE GOODS' as and at rates set forth in Ist and IInd Schedule of CETA 1985.
Now when the goods liable to Excise duty have already been mentioned in the CETA 1985, then why we need to determine whether something amounts to manufacture or not or whether something is regarded as goods or not.
Please elaborate your answers
Thanks in advance
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
18 April 2014 Excise duty on even if mention in the tariff and levied duty. If process does not amounts to manufacturer then duty will not be applicable. Excise duty is applicable on only manufacturing or production of goods.
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