Central Government under the authority of Entry 84 of the Union List (List 1) under Seventh Schedule read with Articles 268 to 281 of the Constitution of India.

The Central Excise duty is levied in terms of the Central Excise Act, 1944 and the rates of duty, ad valorem (on value) or specific, are prescribed under the Schedule I and II of the Central Excise Tariff Act, 1985. The taxable event under the Central Excise law is ‘manufacture' and the liability of Central Excise duty arises as soon as the goods are manufactured. The Central Excise Officers are also entrusted to collect other types of duties levied under Additional Duties (Goods of Special Importance) Act, Additional Duties (Textiles and Textiles Articles) Act, Cess etc.

Basically excise duty or excise is also a form of tax. Excise tax is charged on the products or goods that are manufactured or produced within the country. In addition to, it is charged on the sale of good.

Excise taxes are also called Sin Taxes. The goods or products that under are under the excise duties are alcohol, tobacco, petrochemicals or petroleum products.

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