In India, excise duty is levied in accordance with the provisions of Central Excise Act, 1944
. It is the basic Act which lays down the law relating to levy and collection of Central Excise duty. The Act empowers the Central Government to make rules in pursuance of the Act. Accordingly, the following set of rules has been framed:-
The Central Excise law is administered by the Central Board of Excise and Customs (CBEC). Central Board of Excise and Customs is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs and Central Excise duties, prevention of smuggling and administration of matters relating to Customs, Central Excise and Narcotics to the extent under CBEC's purview. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise Commissionerates and the Central Revenues Control Laboratory.