Whether excise duty is applicable on saleof manganesedioxide

Please note that, excise duty is not a tax on sale of goods but it is a tax on manufacture or productions of goods in india.(i.e. 150 nautical miles from the sea shore)

you need to understand more terms before getting into known that whether excised duty will be levied or not.

excise is levied subject to four Ms...

M- Manufacture: there shall be a manufacture. that means new product should come into exisatance whoch should be distict in identity and use from the inputs which has been used to manufacture such goods.

M- movable. i.e.goods can be capable of being brought to the market for sale.

M- Marketable: there shall be buyers available in the market. it means, the goods should be known in the market.

M- Mention in CETA(central excise tariff Act), the said goods should be covered under CETA. i.e. it is book contains the descripttion of goods.

If all the conditions are cumulatively satisfied then the duty of excise is levied..

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