"... tax levied on the manufacture, sale, or consumption of a commodity ..." (got that - SALE of a commodity??)."sale of a commodity"
The word commodity is a collective noun (not just singular) and can equally mean multiple things - especially the way it is used in that definition.
In that context it means ANY commodity - e.g, gold is a commodity but is hardly a singular thing. Wheat is a commodity similarly. Meat is a commodity also and there are many differing kinds of meat.
This is a pointless sidetrack you keep trying to pursue (your M.O. we now know). Perhaps you'd rather let all us peons know how the CRS is not biased.
The point is that an excise tax CAN be a sales tax but is much more. It is a tax on Manufacture (no sale involved) or consumption (no sale necessarily involved)
Look at the Whiskey Rebellion for an example of taxing manufacture and consumption.