1.

Who Is Liable To Pay The Excise Tax?

Answer»

The liability to pay tax excise duty is always on the manufacturer or producer of goods.

There are three types of parties who can be CONSIDERED as MANUFACTURERS-

  1. Those who personally MANUFACTURE the goods in question
  2. Those who get the goods manufactured by employing hired labour
  3. Those who get the goods manufactured by other parties.

The liability to pay tax excise duty is always on the manufacturer or producer of goods.

There are three types of parties who can be considered as manufacturers-



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