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CENTRAL BOARD OF EXCISE AND CUSTOMSCENTRAL EXCISE AND SERVICE TAX AUDIT MANUAL 2015 CESTAM2015Directorate General of Auditable OF CONTENTS S. No. Chapter No.112ItemPages fromtoIntroduction222Management
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Central excise is a type of indirect tax levied on the manufacture or production of goods in India.
Any person or business involved in the manufacturing or production of goods in India is required to file central excise.
Central excise can be filled out online through the government's designated portal or offline by submitting the required forms to the excise department.
The purpose of central excise is to generate revenue for the government and regulate the manufacturing sector.
Details of the manufactured goods, quantity produced, value of goods, and applicable tax rate must be reported on central excise.
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