Gala No 125, Neha Industrial Estate, Dattapada Road, Near Su-Swagat Restaurant, Borivali East, Mumbai 400066
Mon-Fri 08:00-18:00
Practice Area
Central Excise
Central excise tax is indirect tax imposed by government on excisable goods which are produced within India. It is a major source of revenue for the government. It is a tax levied on the production of goods and not upon the sale of goods.
It is to be noted that excise duty is levied on excisable goods. Excisable goods are goods which are specified in the first or second schedule of Central Excise Tariff Act, 1985. Goods can be categorized as non-excisable in following situation
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If goods are immoveable
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If goods are non-marketable
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If goods are not produced/manufactured in India
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Any goods not specified in the first or second schedule to Central Excise & Tariff Act (CETA), 1985
