| Central Excise
is collected through a network
of nine collectorates spread throughout
the country. Collection within
a collectorate is made possible
through a network of divisional
offices and circle offices within
its geographical limits prescribed
from time to time. The activity
for collection of excise duty
starts with an application for
commencement of business, production
or services. The application
is lodged with the circle office
on prescribed forms and the
three different types of forms
prescribed are :-
- AL-1 for production units
- AL-2 for services
- AL-3 for license fee only
The mechanism followed for
the collection of excise duty
for the production is sub-divided
into:
- Supervise
- Self-clearanc
- Fixed or capacit
- Top
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