On what component is excise tax levied?
excise tax is levied on the of goods and services.

Excise tax is levied on the sale or use of specific good and services. Excise taxes are selective taxes on the sale or use of specific goods and services such as tobaccos products and alcohol.  Excise tax is any duty on manufactured  goods which is levied at the moment of manufacture rather than at sale. Examples include taxes on alcoholic beverages, tobacco products, and many wagering.