It is applicable is

4 M are satisfied

  1. Movable  – Goods must be moved
  2. Marketable – Goods must be Capable on being sold
  3. Manufacture  – Goods must to Manufactured. Manufacturer means normal manufacturer + Deemed manufacturer mentioned
  4. Mentioned in CETA – Rate of tax should be mentioned in CETA

When is  Excise Duty Applicable - Basics of Excise

Whether Excise Duty Charged on following

(a) Building Constructed

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(b) Waste Produced which is thrown in river

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(c) Agricultural goods Produced

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(d) Waste Produced sold in market

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  1. Tax Practical
  2. Practical Excise

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.