By imposing excise duty on certain goods, the Central Government earns revenue. This film underlines the fact that the central excise is not a tax in the real sense but a contribution made by the public for the general good of the nation. The rate of excise duty is kept at the minimal level in case of the cottage industries, co-operative societies, etc. Certain items such as yarn for handlooms, etc. are also exempted from its purview.