Define Central Excise duty

Central excise duty is a tax which is imposed by central governement when any manufacturer produced any goods in India. It is taxable under central excise act 1944
Main types of central excise duty

1. Basic excise duty u/s 5A

Its other name is CENVAT . If central govt. impose the tax with three rates one is merit rate 8% second is normal rate 16% and third is demerite rate of 24% . This basic duty distribute in union and state .These duty is not applied on tobacco and petroleum products.

Second special duty of excise
Specific duty is a surcharge on basic excise duty .
Third duty
Addition duty on goods of specific importance
Addition duty is on same product with additional burden .