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...
No doubt there is a specific entry which speaks of Slagwool and Rockwool under Sub-heading No.6803.00, but there is yet another entry which is consciously introduced by the Legislature under sub-heading No.6807.10, which speaks of goods in which Rockwool, Slagwool and products thereof are manufactured by use of more than 25% by weight of blast furnace slag. It is not in dispute that the goods in question are those goods in which more than 25% by weight of one or more of red mud, press mud or blast furnace slag is used. If that be the case, then, in a classification dispute, an entry which is beneficial to the assessee requires to be applied and the same has been done by the adjudicating authority,
Finance Minister Pranab Mukherjee today expressed hope that indirect tax collection target of Rs 3.92 lakh crore for the current fiscal will be met despite the economic slowdown.
Notification No. 2/2012-Central Excise (N.T.) Central Government hereby makes the following further amendment in the Ministry of Finance, Department of Revenue, notification No 21/2004-Central Excise (N.T.), dated the 6th September, 2004, namely: –
Circular No. 960/03/2012-CX Your kind attention is invited to Notifications No. 49/2003-CE and 50/2003-CE, both dated 10.06.2003 which provide full exemption from excise duties to specified goods cleared from industrial units in the states of Uttaranchal and Himachal Pradesh for a period of ten years from the date of commencement of commercial production.
In Recent times the Rollback of Excise Duty Exemption on Branded Readymade Garments has been a Subject Matter of big protest from Industry. Despite all the efforts and rows the government looks in no mood to give any relaxation on the same. Excise duty at the rate of 10% shall now apply to ready-made garments […]
CCE Vs. M/s. Food & Healthcare Specialities & ANR.(Supreme Court) – In the present case, as aforesaid, neither did the Tribunal address this aspect of the matter, nor did it consider whether the Assessee and Heinz are related persons. It based its decision solely on the observation made by the Adjudicating Authority ‘that the status of the Assessee was not better than that of a hired labour’.
Rule 8 of the said Rules provides that duty relating to removals during a month can be discharged within five days of the following month. In case of a manufacturer availing an exemption based on value of clearances during a financial year, the duty for a month may be discharged by fifteenth day of the succeeding month except that for month of March, the duty has to be discharged by 31st March in both the circumstances.
Powers of the C.B.E.C. to issue orders of classification of goods, Value under the Central Excise Act, 1944, Transaction Value, Salient features of the new valuation rules, aluation of goods manufactured on lob-work basis, Clarification issued on Levy of excise duty on readymade garments on the basis of Retail Sale Price (RSP), Value on basis of Maximum Retail Sale Price, Clarifications regarding Section 4A of the Central Excise Act,
The expressions ‘assessment’ and ‘assessee’ have been defined in the Central Excise Rules, 2002 (hereinafter referred to as the said Rules). ‘Assessment’ includes self-assessment of duty made by the assessee and provisional assessment under rule 7 of the said Rules. ‘Assessee’ means any person who is liable for payment of duty assessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorized agent of such person.
Legal Provisions, Persons Requiring Registration, Exemption from Registration, Important changes in the Registration procedure, changes in Format of Application for Registration, Components of 15 digit based Registration Number, Procedure for application for Central Excise Registration and grant of Registration Certificate, New Central Excise Registration Procedure for Powerloom weavers/Hand Processors/Dealers of Yarns and Fabrics/Manufacturers of Ready Made Garments, Procedure for application for Central Excise Registration and allotment of Registration Number for EOUs and EPZ units, Verification, Records, Procedure for existing Registrants, Procedure for Amendment of the information , Conditions, safeguards and procedures for registration
