Taxation · Central Excise Taxable Event
Under the Indian excise framework, at what specific stage is the legal liability to pay duty triggered, as distinct from the point of collection?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1When the end consumer pays the maximum retail price
- 2The moment of manufacture of the goods✓
- 3The point when goods are removed from the factory gate
- 4The moment the goods are sold to an unrelated person
Correct answer
The moment of manufacture of the goods
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