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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


Excise Duty Cut on Petrol and Diesel: A Bold Governance Move Amid War

Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...

March 27, 2026 3657 Views 0 comment Print

Notes on Health Security se National Security (HSsNS) Cess Act, 2025

Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...

January 18, 2026 3153 Views 1 comment Print

Interest on Excise Duty Not Payable in Revenue-Neutral Situations: Calcutta HC

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...

January 16, 2026 729 Views 0 comment Print

Bought-Out Items Excluded from Excise Value for CKD Plant Supplies: SC

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...

December 17, 2025 585 Views 0 comment Print

Central Excise Act 2025: Reshapes Tobacco Taxation Landscape

Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...

December 17, 2025 20988 Views 2 comments Print


Latest News


CBI Court Sentences Ex-Central Excise Officer

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...

February 28, 2026 3529 Views 0 comment Print

Central Excise and Service Tax Inspector Jailed for Disproportionate Assets

Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...

January 7, 2026 537 Views 0 comment Print

FAQs for Health Security se National Security (HSNS) Cess Act, 2026 & HSNS Cess Rules, 2026

Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...

January 5, 2026 3342 Views 0 comment Print

FAQs on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco & Gutkha

Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...

January 4, 2026 1908 Views 0 comment Print

CESTAT Guidelines for Online Filing of Appeals

Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...

October 1, 2025 3594 Views 0 comment Print


Latest Judiciary


CENVAT Credit Cannot Be Denied for Plant Maintenance Services Misclassified as Civil Construction: CESTAT Delhi

Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...

June 9, 2026 45 Views 0 comment Print

CENVAT Credit Demand Set Aside as Export Turnover Cannot Be Included in Exempted Turnover

Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...

June 8, 2026 90 Views 0 comment Print

Excise Penalty Quashed as Duty and Interest Were Paid Before Show Cause Notice

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-...

June 7, 2026 96 Views 0 comment Print

CESTAT Allows Appeal as Export Turnover Cannot Be Added for Rule 6 Credit Reversal

Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...

June 5, 2026 324 Views 0 comment Print

CESTAT Allows Appeals as Manufacturer & Marketing Company Were Not Related Persons

Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...

June 5, 2026 93 Views 0 comment Print


Latest Notifications


Lakshadweep Introduces New Excise Law to Regulate Liquor Trade and Consumption

Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...

June 6, 2026 222 Views 0 comment Print

Govt Revises ATF Export Duty Rate From 1 June 2026

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 ...

May 30, 2026 186 Views 0 comment Print

Govt Revises SAED Rates on Petrol and Diesel Exports WEF 1st June 2026

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 ...

May 30, 2026 213 Views 0 comment Print

Govt Raises SAED on ATF Exports to Rs. 16 per Litre from 16 May 2026

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...

May 15, 2026 336 Views 0 comment Print

SAED on Petrol and Diesel Exports Revised from 16 May 2026

Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...

May 15, 2026 483 Views 0 comment Print


Question of applicability of Exemption Notification relates directly and proximately to duty rate

August 11, 2015 942 Views 0 comment Print

The dispute as to classification of goods and as to whether or not they are covered by exemption Notification relates directly and proximately to the rate of duty applicable thereto for the purposes of assessment.

Availment of Cenvat Credit Based on Bogus Invoices of Car Dealers by Insurance Companies

August 10, 2015 2129 Views 0 comment Print

Chennai Zonal Unit of the Directorate General of Central Excise Intelligence Conducts Investigation under Summons Against 16 Insurance Companies Engaged in Providing Motor-Vehicle Insurance Policies, for Wrongly Availing Cenvat Credit to the Tune of Rs. 1200-2500 Crore on the Bogus Invoices of the Car Dealers.

Process of assembling bringing a change in name & use of components amounts to manufacture- SC

August 8, 2015 9725 Views 3 comments Print

The Hon’ble Supreme Court in the case of Poonam Spark Limited held that the process of assembling various parts bringing into existence Water Purification & Filtration System amounts to manufacture as the assembled component is different commercially known product with distinctive use.

Exemptions under Service tax are optional unlike Section 5A of CEA

August 8, 2015 3845 Views 0 comment Print

Whether it is justified on the part of jobworker to pay Service tax on its activity despite of Exemption Notification available under the Finance Act, 1994 and thereby passing on Service tax credit to the principal manufacturer?

Allahabad Bench of CESTAT to have circuit bench for atleast 7 days in a month

August 6, 2015 1060 Views 0 comment Print

A Division Bench of Allahabad High Court on 31-7-2015 directed the CESTAT to ensure that the circuit bench of the CESTAT shall function at Allahabad atleast 7 days in a month till a regular Bench is established.

Input credit not reversible in case of remission of duty on destroyed goods

August 5, 2015 8289 Views 1 comment Print

The Hon’ble Madras High Court in the case of M/s Joy Foam P. Ltd held that the input credit of inputs need not to be reversed even in case the payment of duty has been ordered to be remitted under Rule 49 of Central Excise Rules, 2002.

Refund of pre-deposit is permissible through a simple letter and no need to file refund claim u/s 11B of the CEA

August 5, 2015 9596 Views 1 comment Print

Whether the Assessee is required to file refund claim under Section 11B of the Central Excise Act, 1944 for refund of the amount deposited during investigation despite of the fact of appeal allowed in Assessee’s favour with consequential relief?

Welcome to Excise Duty

August 4, 2015 47743 Views 9 comments Print

In India, there are huge numbers of list for taxes, which are paid for different purposes. Such as Income tax, VAT, CST, Service tax, Customs, Octroi/LBT, Entertainment Tax Etc. All these taxes have aim to collect for some reason and its help to Indian Economy. One Such tax which is existing in the manufacturing Sector is the Excise Duty. So let us know all about the Excise Duty…

Excise Duty on Freight & Insurance Charges When Recovered Separately

August 4, 2015 33399 Views 10 comments Print

Manas Joshi Central Excise Duty is one of the oldest tax in India having history of more than 70 years, but still we are finding it difficult to answer many questions. In this article, I am trying to discuss one of the fundamental questions regarding chargeability of central excise duty on outward freight and insurance […]

Continuance of Assessment Proceeding Under Central Excises and Salt Act, 1944 on Death of Assessee

August 3, 2015 807 Views 0 comment Print

Whether An Assessment Proceeding Under The Central Excises and Salt Act, 1944, Can Continue Against The Legal Representatives/Estate Of A Sole Proprietor/Manufacturer After His/ Her Demise, Where There Is No Provision In This Respect In The Tax Statute?

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