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Central Excise is a duty on the manufacture or production of all excisable goods in India.Excisable goods refers to movable and marketable goods which are listed in the Schedules to the Central Excise Tariff Act. The Central Excise Act provides that every person engaged in manufacture or production of excisable goods shall get himself registered with the Central Excise department. The application for registration is to be filed with the Superintendent of Central Excise having jurisdiction over the premises in respect whereof the registration is to be obtained.