Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...
Excise Duty : The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It c...
Excise Duty : The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaw...
Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...
Excise Duty : CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case regist...
Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...
Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Excise Duty : CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...
Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...
Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...
Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...
Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...
Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...
Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...
Excise Duty : CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty cost...
Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...
The court held that testing and pairing of smart cards with set-top boxes amounted to permissible processing under Cenvat rules, not requiring reversal of credit.
The Madras High Court held that failure to follow the mandatory pre-consultative process before issuing show cause notices vitiates proceedings. Notices were set aside and matters remanded to the pre-consultation stage.
The Tribunal held that SSI concessional duty cannot be claimed where aggregate clearances in the preceding year exceeded the statutory limit. A change in manufacturer does not revive exemption eligibility for the same factory.
The court upheld waiver of interest on a confirmed excise duty demand, holding that revenue neutrality justified non-levy where no net loss to the exchequer occurred.
A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruling underscores strict enforcement against unexplained wealth held by public officials.
The Tribunal ruled that amounts paid during investigation cannot be retained once the demand is set aside. Only lawful assessments can justify retention, and illegal collections must be refunded with interest.
The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax liability regardless of utilisation levels.
The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather than actual production. Manufacturers must comply with strict declaration, verification, and payment rules from 1 February 2026.
The Government has notified February 1, 2026, as the commencement date for the Health and National Security Cess law. The move activates the statute without altering its scope or provisions.
New monthly excise duty rates link retail sale price and packing machine speed for chewing tobacco, jarda and gutkha to strengthen capacity-based taxation.
