Ans:
The excise duty is imposed on the manufacturing or production of the products or goods, so the manufacturers and producers must pay the excise duty to the government.
We can classify the parties who must pay the excise duty into three types.
The individual or entity responsible for manufacturing or producing the goods.
The individual or entity whose role was the hiring labour for manufacturing items or goods.
The individual or entity is responsible for manufacturing items and goods with the help of other parties.