The following person shall be liable to pay excise duty pursuant to this Act:
(a) In case of goods and services produced within Nepal, the producer,
(b) In case of imported goods, the person mentioned in the bill of lading, airway bill, invoice or application for clearance for receiving such goods,
(c) In case of auction of excisable goods, the person acquiring such goods,
(d) In cases where goods other than alcohol or tobacco bought from a duty-free shop is resold or used for other purpose, the person reselling it or re-using it,
(e) In cases where the status of goods or service exempted from excise duty is converted into excisable, the person having ownership over such good,
(f) In circumstances other than that set forth from Clause (a) to (e), any other person as prescribed by the Department