Keeping Three Balls in the Air: The Central Excise Tariff, Service Tax and the Taxpayers

Abstract

The central excise tariff suffers from policy inconsistencies and technical shortcomings. The tariff code has remained unreformed over the decades of its existence and the proliferation of excisable processes in the Section and Chapter Notes has added to the confusion. A levy of tax on salt is still viewed by the people as unpatriotic but, after independence the governments in india have gradually brought salt within their respective tax codes.