Central Excise is levied under Central Excise Act, 1994 read with Central Excise Tariff Act, 1985 and various rules made there under. Various notification have been issued to exempt certain goods subject to certain conditions or without conditions, levy and collection of excise duty, determination of classification, valuation of taxable services, recovery and collection, interest and penalty, appeals and revision. Export of goods, job work, SSI units etc.
