INTRODUCTION

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..... of Constitution of India empowers the Union Government to levy the Central Excise duty. Central Excise duty is levied on the goods (except alcohol, alcoholic preparations and narcotic substances like opium) manufactured or produced in terms of Section 3 of the Central Excise Act, 1944 . The duty is, however, liable to be paid only at the time of removal from the factory in the manner presc .....

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..... to the Central Excise Tariff Act, 1985 as amounting to manufacture; or = any process, which, in relation to the goods specified in the Third Schedule to the Central Excise Tariff Act, 1985 involving any of the following activities: packing or repacking of such goods in a unit container or labelling or relabelling of containers (including the declaration or alteration of retail sale p .....

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