Excise duty refers to the taxes levied on the manufacture of goods within the country, as opposed to custom duty that is levied on goods coming from outside the country. Readers should note that GST has now subsumed a number of indirect taxes including excise duty.
DurationExcise duty refers to the taxes levied on the manufacture of goods within the country, as opposed to custom duty that is levied on goods coming from outside the country. Readers should note that GST has now subsumed a number of indirect taxes including excise duty.
This means excise duty, technically, does not exist in India except on a few items such as liquor and petroleum. The information given below pertains to the functioning of Excise Duty in India before the implementation of GST regime.
Excise Duty is a form of indirect tax which is generally collected by a retailer or an intermediary from its consumers and then paid to the government. Although this duty is payable on manufacture of goods, it is usually payable when the goods are ‘removed’ from the place of production or from the warehouse for the purpose of sale.
There is no requirement for the actual sale of the goods for imposing the excise duty because it is imposed on the manufacture of such goods. The Central Board of Excise and Customs (CBEC) is responsible for collecting excise duty.
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This programme would be useful for anyone who seeks to understand the process of Customs Clearance and Freight forwarding in the light of emerging International Trade.
Certificate in Customs Clearance Procedure and Practices is offered by Tamil Nadu Open University. Our mission towards becoming a Centre of Excellence in Open and Distance Learning (ODL) by offering quality programs to meet the current and emerging needs of the adult population.
After five years of preparation, the Customs Declaration Service (CDS) has replaced the Customs Handling Imports and Export Freight (CHIEF) platform - replacing a paper based system with a digital platform.
Certificate Course on Customs Clearance & Freight Forwarding is offered by NIFT. We take pleasure in introducing ourselves as well established Institute on foreign Trade, laying emphasis on Export import documentation, Logistics and Supply Chain management, Customs Clearance and International
Custom Clearance and Freight Forwarding is an essential component of International Trade. There is an increasing demand for personnel related to International Trade & Logistics.
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