Excise duty on a commodity is payable with reference ti its.....................?

Dear Sister, excise duty on a commodity is applied when the exciseable goods are produced and become due for payment when then are physically removed from factory for sale. Remember duty is first paid by manufacturer on removal of goods from factory and then collected from customers when sales takes place because the sales price will include the excise duty. Sales Taxes are always first collected from customers during sales(sales price includes the tax) and then paid by the manufacturer to the sales tax authorities.