Types of excise duty in India

🔹 Before GST kicked in, there were three kinds of excise duties in India.

🔺 Basic Excise Duty

➖ Also known as the Central Value Added Tax (CENVAT). This category of excise duty was levied on goods that were classified under the first schedule of the Central Excise Tariff Act, 1985. This duty was levied under Section 3 (1) (a) of the Central Excise Act, 1944. This duty applied on all goods except salt.

🔺 Additional Excise Duty
➖ Levied on goods of high importance, under the Additional Excise under Additional Duties of Excise (Goods of Special Importance) Act, 1957. This duty was levied on some special category of goods.

🔺 Special Excise Duty

➖ Levied on special goods classified under the Second Schedule to the Central Excise Tariff Act, 1985.

♻️ Note: Excise duty was levied on manufactured goods and levied at the time of removal of goods, while GST is levied on the supply of goods and services.