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The concepts of Excise Duty are very important for any person preparing for CA and CS exams. QLI is one of the best classes for CA, CS and CFA. (www.qli.co.in)
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Power to levy Excise duty is given to central govt. in entry no.84 of the union list. Law for levying Excise duty has been made by central govt. The CENTRAL EXCISE ACT, 1944. Section 37 of Central Excise Act, 1944 - CG may make rules to carry into effect the purpose of this Act. Section 37B of Central Excise Act, 1944 – CBEC empowered to issue Direction/Instruction/Order to establish uniformity.
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Power to levy Excise duty is given to central govt. in entry no.84 of the union list. Law for levying Excise duty has been made by central govt. The CENTRAL EXCISE ACT, 1944. Section 37 of Central Excise Act, 1944 - CG may make rules to carry into effect the purpose of this Act. Section 37B of Central Excise Act, 1944 – CBEC empowered to issue Direction/Instruction/Order to establish uniformity.
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Ppt indirect tax
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