Question

Central excise duty was imposed on , but the burden often fell on .

• A. consumers
• B. manufacturers
• C. sellers
• D. retailers

Answer 1

Answer: (B), (C)

The correct options are
B manufacturers
C sellers

Central excise duty was imposed on manufacturers, but the burden often fell on sellers. This is the case with most indirect taxes where the end consumers effectively pay the tax as the burden is shifted to them.