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Excise duties are taxes levied on goods:

ASold by the government
BProduced within the country
CImported into India
DExported from India
Answer & Solution
Correct answer: B. Produced within the country
1. Customs duties fall on imports and exports. 2. Excise falls on goods produced within the country. 3. Luxuries and tobacco are taxed heavily. _Source: NCERT Class 12 Introductory Macroeconomics, Chapter 5, Government Budget and the Economy._
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