Law · Central Excise Law
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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- 1The moment the goods are sold to an unrelated person
- 2The point when goods are removed from the factory gate
- 3The moment of manufacture or production of the goods✓
- 4When the end consumer pays the maximum retail price
Correct answer
The moment of manufacture or production of the goods
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