To impose and collect excise duty on goods manufactured or produced in India.

To regulate the import and export of goods.

To prevent the evasion of excise duty.

To protect the domestic industry from foreign competition.

Basic excise duty

Special excise duty

Additional excise duty

Cess

It varies from good to good.

It is a fixed percentage of the value of the goods.

It is a specific amount per unit of the goods.

It is a combination of the above.

To protect the domestic industry from foreign competition.

To generate additional revenue for the government.

To discourage the consumption of certain goods.

All of the above.

To compensate the states for the loss of revenue due to the introduction of GST.

To generate additional revenue for the government.

To discourage the consumption of certain goods.

None of the above.

To fund specific welfare schemes.

To generate additional revenue for the government.

To discourage the consumption of certain goods.

None of the above.

The manufacturer or producer of the goods.

The importer of the goods.

The seller of the goods.

All of the above.

At the time of manufacture or production of the goods.

At the time of import of the goods.

At the time of sale of the goods.

All of the above.

Penalty

Interest

Imprisonment

All of the above.

Goods exported out of India.

Goods supplied to the government.

Goods used in the manufacture of other goods.

All of the above.

File a refund claim with the Central Excise Department.

Attach the necessary documents with the refund claim.

Pay the processing fee.

All of the above.

One year from the date of payment of excise duty.

Two years from the date of payment of excise duty.

Three years from the date of payment of excise duty.

Four years from the date of payment of excise duty.

Copy of the excise invoice.

Copy of the bill of entry.

Copy of the shipping bill.

All of the above.

Rs. 100.

Rs. 200.

Rs. 300.

Rs. 400.

One month.

Two months.

Three months.

Four months.