Two types of controls exist for the collection of central excise duties: Physical control, Self-removal scheme. In-depth information about the acts, legislation and amendments may be extracted online. Internet is full of organizations to help you with your queries but professionalism and reliability is a must have for the same.

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Additional excise duties are levied on certain special good specified under sub-section (1) of Section 3. These duties are levied and collected based on considerations of two statutes. These additional duties are paid in addition to the basic duties as they have more importance than the rest. Excise duties are the biggest source of revenue for Indian government.

Almost 30% of the total revenue slips accounts for the levy and duties collected by CBEC known as Central Board of Excise and Customs. The rates and amounts that have to be levied on goods or services are indicated in the Central Excise Tariff act, 1985 and the schedule therein. The objects on which the excise duty is charged are identified as excisable goods.