Additional duties of excise are put forth on articles specified in the sub-section (1) of Section 3. Collection of such duties falls under CEA and selection of goods and articles under such category and the tariff structure are formulated based upon the Additional Duties of Excise act, and Additional Duties of Excise act.

Central Board of Excise and Customs is the organisation that solely governs the formulation and amendments of such acts and legislations and on the other side formulates tariff for excise duties and customs. This board is under the management of Ministry of Finance and is a part of Department of Revenue.

Manufacturing and production has taken new highs and has been of business concern. All the acts and legislations regarding manufacturing are formulated and amended by CBEC (Central Board of Excise and Customs).

Also CBEC is responsible for designing the tariff, providing subsidies on the excise duties, Business schemes and duty exemption .This board has administrative controls over the subordinates including Central Excise Commissionerates, Custom Houses, and the Central Revenues Control Laboratory which are bloodlines in its revenue collections.