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 : Gujarat HC quashed rejection of ₹3.74 crore re-credit and directed credit restoration, holding PLA payment could not result in d...
Excise Duty : CESTAT Mumbai set aside excise demand, holding optional type test charges collected separately after manufacture are not includibl...
Excise Duty : CESTAT Delhi set aside Rule 6 demands, holding job work under Notification 214/86-CE is not an exempted service and waste and scra...
Excise Duty : CESTAT Mumbai set aside excise demands, holding Rule 8 inapplicable as prototype vehicles cleared for testing were not used in fur...
Excise Duty : CESTAT Hyderabad allowed CENVAT credit on goods used for an Air Separation Plant, held ownership irrelevant, demand time-barred, a...
Excise Duty : Notification No. 37/2026 revises the SAED rate on ATF exports outside India to Rs. 7.5 per litre. The revised rate takes effect fr...
Excise Duty : Notification No. 36/2026 revises SAED rates on petrol and diesel exports outside India to Rs. 4 and Rs. 8.5 per litre. The revised...
Excise Duty : Notification No. 35/2026 extends the Road and Infrastructure Cess exemption on petrol and diesel exports by Public Sector Oil Comp...
Excise Duty : Notification No. 34/2026-Central Excise expands the specified country list in paragraph 2(b) by including Maldives and Mauritius. ...
Excise Duty : Notification No. 33/2026 extends the SAED exemption on ATF exports by Public Sector Oil Companies to Mauritius and Maldives. The a...
CESTAT Chandigarh held that CENVAT Credit on inputs used in generation of electricity is admissible only to the extent the electricity produced and utilized in the factory of production and not on the portion of electricity transferred/sold to the grid.
The Supreme Court stayed a High Court ruling that barred parallel appeal and rectification proceedings under excise law. The case highlights limits on pursuing multiple remedies at the same time.
The Tribunal held that royalty is includible in transaction value only for the normal period, while other statutory levies are excluded. Extended limitation, penalty, and interest were set aside due to absence of intent to evade duty.
Nil excise duty now applies only to unbranded, non-retail raw tobacco, while other forms attract 18%, ensuring tax clarity and preventing misuse.
The government has withdrawn an earlier central excise exemption notification with effect from 2 February 2026. The rescission is prospective, ensuring past actions under the old notification remain valid.
The government has extended key excise provisions and introduced a specific duty structure for CNG blended with biogas. The key takeaway is policy continuity alongside incentives for cleaner fuels.
The government has reduced the effective National Calamity Contingent Duty on specified tobacco products. The key takeaway is a capped duty rate of 25% from May 2026.
The government revised excise rules to formally define how maximum machine speed is calculated for tobacco packing machines. The key takeaway is a standardized formula based on RPM, gear ratio, and cups or funnels.
The Tribunal held that post-clearance discounts supported by a Chartered Accountant certificate cannot be rejected without evidence. Revenue’s disallowance based on assumptions was found unsustainable.
Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health security and national security needs, operating independently of GST and other indirect taxes.
