Excise ● Definition o an internal tax levied on the manufacture or consumption of a commodity Scope o cigarette, drink alcohol, cosmetic, body hair care precious jewelry, pearl jade, firecracker fireworks, gasoline diesel oil, auto tyre, motorcycle, car. axpayer o firms or individuals who manufacture, process or import the ordered consumption commoditiesExcise ⚫ Definition ⚫ an internal tax levied on the manufacture or consumption of a commodity. ⚫ Scope ⚫ cigarette, drink & alcohol, cosmetic, body & hair care, precious jewelry, pearl & jade, firecracker & fireworks, gasoline & diesel oil, auto tyre, motorcycle, car. ⚫ Taxpayer ⚫ firms or individuals who manufacture, process or import the ordered consumption commodities