Excise Duty

Because the process through which it is extracted amounts to manufacture.

thanks buddy but i want to ask something more about it.....

As per the provision of Sec 2(d) of Central excise Act 1944 Excisable Goods means:-

Goods specified in first and second schedule to CETA on which duty of excise is levied and INCLUDES SALT

And I wanted to know the reason that why salt was included in scope of Excisable goods... Was there any litigation as a result it had been included.... 

If u can find the answer please send me I have to Qoute it some where its urgent..... By the way thanks for replying me....