Taxation · Taxable Event in Central Excise
While manufacture is the taxable event for excise duty, at which stage is the duty actually collected by the government?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1At the stage of ultimate consumption
- 2At the time of final sale to customer
- 3At the stage of removal of goods from the factory✓
- 4At the time of raw material purchase
Correct answer
At the stage of removal of goods from the factory
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