The central Excise Act came into force on 28 - 02 - 1944. It extends to the whole of India. It has
been extended to further continental shelf of India and the Exclusive Economic Zones of India
i.e., upto 200 nautical miles in the sea.
Central Excise is a duty on excisable goods manufactured or produced in India, other
than alcoholic, liquor. Duty liability is principally on ‘manufacturer’, except in a few cases. In
majority of cases, duty rate w.e.f. 24.2.09 is 10% plus education cess of 2% and Secondary and
Higher Education Cess of 1%. Thus, generally, duty is 10.30%.