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Excise Duty

Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment

Latest Articles


Windfall Tax and its implications

Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...

June 1, 2024 519 Views 0 comment Print

Challenging Excise Department’s Notice for Public Limited Company’s Change in Management via Director Rotation in West Bengal

Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...

April 26, 2024 315 Views 0 comment Print

Cenvat credit is allowed if inputs are wheeled out to sister company: Madras HC

Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...

February 29, 2024 540 Views 0 comment Print

IEC CODE: Way to Start International Trade

Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...

January 16, 2024 705 Views 3 comments Print

Unconstitutional Excise Duty Collection by Central Government: 16/09/2016 to 30/06/2017

Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...

August 31, 2023 1128 Views 0 comment Print


Latest News


Excise duty for intermediate products: SC admits Ecoboard Industries Ltd.’s appeal

Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...

August 2, 2024 129 Views 0 comment Print

Budget 2024: Amendments to Excise Duty & Clean Environment Cess

Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...

July 26, 2024 627 Views 0 comment Print

SC Stays Variation of Stay Order in Marwadi Shares and Finance Ltd. Case

Excise Duty : Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dat...

June 6, 2024 537 Views 0 comment Print

CBIC Seeks Input on Draft Central Excise Bill 2024

Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...

June 4, 2024 423 Views 0 comment Print

SAMAY User Manual for Chief Commissioner/Commissioner/ADG/DG

Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...

December 18, 2023 486 Views 0 comment Print


Latest Judiciary


Unjust Enrichment Does Not Apply to Captively Consumed Goods Without Sale

Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...

August 10, 2024 108 Views 0 comment Print

Denial of substantive benefit alleging filing of refund claim under incorrect rule unjustified: CESTAT Delhi

Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...

August 9, 2024 126 Views 0 comment Print

Cenvat Credit eligible on Welding Electrodes used in Cement & Clinker Production

Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...

July 31, 2024 174 Views 0 comment Print

Respondent, as Vessel Purchaser & Incidence Bearer of SAD, is Entitled to Refund 

Excise Duty : CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key...

July 24, 2024 66 Views 0 comment Print

Black Sand is a waste, not a dutiable product under Excise Law: CESTAT Chennai

Excise Duty : In a significant decision, CESTAT Chennai quashes excise duty on 'Black Sand', ruling it as waste, not a dutiable product. Explore...

July 22, 2024 195 Views 0 comment Print


Latest Notifications


SAED on Petroleum Crude reduced to ₹4600 per Tonne from 01.08.2024

Excise Duty : Notification 19/2024 reduces Special Additional Excise Duty on petroleum crude. Effective from August 1, 2024. Read the full detai...

July 31, 2024 90 Views 0 comment Print

SAED on Petroleum Crude increased to ₹7000 per Tonne from 16.07.2024

Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...

July 15, 2024 198 Views 0 comment Print

Revised Monetary Limits for Adjudication in Central Excise for commodities

Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...

July 3, 2024 708 Views 0 comment Print

SAED on Petroleum Crude increased to ₹6000 per Tonne from 02.07.2024

Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...

July 1, 2024 219 Views 0 comment Print

SAED on Petroleum Crude Production Reduced to ₹3250 per Tonne from 15.06.2024

Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...

June 14, 2024 336 Views 0 comment Print


Notification No. 5/2015-Central Excise (N.T.) Dated: March 1, 2015

March 1, 2015 1153 Views 0 comment Print

in sub-rule (2), after the words approve the declaration, the words including that of the maximum packing speed at which each of the packing machines available in his factory can be operated for packing of notified goods of various retail sale prices shall be inserted.

Notification No. 4/2015-Central Excise (N.T.), Dated: March 1, 2015

March 1, 2015 1715 Views 0 comment Print

The quantity of notified goods, having retail sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods as specified in column (3) or column (4) or column (5) of the said Table-1

Notification No. 3/2015-Central Excise (N.T.), Dated: March 1, 2015

March 1, 2015 2121 Views 0 comment Print

In exercise of the powers conferred by sub-sections (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 49/2008-Central Excise (N.T.),

Notification No. 17/2015-Central Excise, Dated: March 1, 2015

March 1, 2015 1231 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sections 91 and 93 of the Finance (No. 2), Act, 2004 (23 of 2004) and sections 136 and 138 of the Finance Act, 2007 (22 of 2007), the Central Government being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance

Notification No. 16/2015-Central Excise, Dated: March 1, 2015

March 1, 2015 14815 Views 0 comment Print

In the said notification, in the TABLE, – (i) serial numbers 1A and 1B and the entries relating thereto shall be omitted;

Notification No. 15/2015-Central Excise, Dated: March 1, 2015

March 1, 2015 5336 Views 0 comment Print

G.S.R. 145(E) In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sections 136 and 138 of the Finance Act, 2007 (22 of 2007),

Notification No. 14/2015-Central Excise, Dated: March 1, 2015

March 1, 2015 6964 Views 0 comment Print

Notification No. 14/2015-Central Excise G.S.R. 144(E) In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sections 91 and 93 of the Finance (No. 2) Act, 2004 (23 of 2004), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)

Notification No. 13/2015-Central Excise, Dated: March 1, 2015

March 1, 2015 1018 Views 0 comment Print

In the said notification, in the TABLE, after serial number 8 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

Notification No. 12/2015-Central Excise, Dated: March 1, 2015

March 1, 2015 16536 Views 0 comment Print

in the opening paragraph, in the first proviso, for the figures, letters and words “31st day of March, 2015”, the figures, letters and words “31st day of March, 2016” shall be substituted;

Notification No. 11/2015-Central Excise, Dated: March 1, 2015

March 1, 2015 1444 Views 0 comment Print

G.S.R. (E).- In exercise of the powers conferred by section 133 of the Finance Act, 1999 (27 of 1999), read with section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts high speed diesel oil, falling under heading 2710 of the First Schedule to the Central Excise Tariff Act, 1985

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