Q. An excise duty is a charge on which of the following ?
Answer: production or sale of goods
Notes: According to Central Excise act 1944 and the Central Excise Tariff Act 1985, every manufacturer of the goods in the country has to pay Excise duty. Most of the products attract 16% excise duty But in case of some products it more than that. It is opposite to custom duty which is charged in international trade

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