section
Sample Section
Levy of Excise Duty (Charging Section)
Assessment and Recovery Of Excise Duty, ITC, Refund
Excise Duty Not to be Levied, BG facility for re-export, ITC , Refund
Recovery of Excise Duty (Time)
Liability to pay Excise Duty
Time to Deposit Excise Duty
Exemption from Excise Duty
Control on Sale and Distribution
Provision Relating to Discounts and Schemes
Power to appoint or designate Excise Duty Officer
Jurisdiction of Excise Duty Officer
Price determination of excisable goods or services
Licence to be Obtained
Provisions Relating to License
Holding of license
Suspension of License
Cancellation of License
File Excise Returns
Maintain Accounts
Records processed by computer to be used as evidence
Power of Excise Duty Officer to assess excise duty