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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 3156 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 3600 Views 0 comment Print


Latest Judiciary


CESTAT Allows CENVAT Credit as Rule 16 Not Requires Goods to Be Returned to Same Buyer

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 ...

June 10, 2026 51 Views 0 comment Print

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 60 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


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


Clean Energy Cess – Amends Clean Energy Cess Rules, 2010

September 8, 2010 699 Views 0 comment Print

New Delhi, the 8th September, 2010 Notification No. 07/2010-Clean Energy Cess G.S.R.     (E).-    In exercise of the powers conferred by section 84 of the Finance Act, 2010 (14 of 2010), the Central Government hereby makes the following rules to amend the Clean Energy Cess Rules, 2010,  namely:- 1.   (1) These rules may be called the Clean […]

Regarding excise duty on wires drawn from wire rods

September 1, 2010 729 Views 0 comment Print

Notification No. 28/2010 – Central Excise (Non Tariff) New Delhi, the 1st September , 2010.G.S.R. (E) . -In exercise of the powers conferred by section 5B of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby orders that where an assessee has paid duty of excise on wires drawn from wire rods (hereinafter referred to as final product), falling under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), the CENVAT credit taken or utilized, of the duty or tax or cess paid on inputs, capital goods and input services used in the making of the said final product, shall not be required to be reversed,

Govt. Rejects Tobacco Institute of India’s Demand for Reduction in Excise Duty on Filter and Non Filter Cigarettes

August 31, 2010 408 Views 0 comment Print

Tobacco Institute of India (TII) has requested for reduction in the excise duty rates on filter and non filter cigarettes so that the gap between the excise duty rates on cigarettes and other tobacco products is reduced.

Data quality in Electronic Accounting System in Central Excise and Service Tax (EASIEST) – Assessee Code Mandatory for Excise and Service Tax payments

August 29, 2010 2003 Views 0 comment Print

Please refer to our circular RBI /2007 -08/225 (DGBA.GAD.No H-7633/ 41.07.006/2007-08) dated January 15, 2008 on the captioned subject. From January 22, 2008 onwards it was mandatory for all assesses to quote their assessee code in the GAR- 7 challan at the time of payment of excise duty or excise duty in the authorized bank branches.

Online Scheduling of factory stuffing inspection by Central Excise Officer -regarding

August 25, 2010 754 Views 0 comment Print

It has been suggested to the Board that in order to reduce transaction cost involved in factory stuffing inspection by Central Excise officers scheduling factory stuffing permission should be provided on line by the department. This suggestion has been accepted y the department.

My views pursuant to Judgment in R. K. Jain’s Case

August 21, 2010 1809 Views 0 comment Print

I am very happy to read the judgment of Hon’ble Apex Court dated 13th August, 2010, in CONTEMPT PETITION (CRL.) NO.9 OF 2009 in CONTEMPT PETITION (CRL.) NO.15 OF 1997 between Indirect Tax Practitioners Association and R.K.Jain.

Supreme Court admits excise department's plea against Hindustan Coca-Cola Beverages

August 18, 2010 909 Views 0 comment Print

The Supreme Court on Monday admitted the excise department’s plea alleging that Hindustan Coca-Cola Beverages (HCCBL) was liable to pay duty on water treated and purified by the company for supply to vendors for producing aerated beverages.

Procedure for E-Filing of Excise & Service Tax Returns & Online Payment

August 16, 2010 25710 Views 0 comment Print

In continuation of its efforts for trade facilitation, CBEC has rolled out a new centralized, web-based and workflow-based software application called Automation of Central Excise and Service Tax (ACES) in all 104 commissionerates of Central Excise, Service Tax and Large Tax Payer Units (LTUs) as on 23 December, 2009. ACES is a Mission Mode Project (MMP) of the Government of India under the national e-governance plan and it aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration in India. This application has replaced the current applications of SERMON, SACER, and SAPS used in Central Excise and Service Tax for capturing returns and registration details of the assessees and hence, in suppression of the CBEC Circular No.791/24/2004-CX. dated 1 June 2004 and CBEC Circular No. ST 52/1/2003 dated 11 March 2003, revised circular no. 919/09/2010-CX is being issued.

Valuation of Goods cleared in DTA by EOU’s.- Circular No. 933/23/2010- Central Excise

August 16, 2010 1829 Views 0 comment Print

In such cases 100% of the goods are cleared from the EOU to depot from where the sale is effected through consignment agents. CBEC has earlier issued Circular No 268/85-CX.8 dated 29. 09.1994, clarifying that valuation of goods in such situations will have to be done in accordance with the Rule 8 of the Customs Valuation Rule (Determination of Price of Imported Goods), 1988 as it existed then.

CBI raids office and residence of Chief Commissioner of Central Excise in Bhopal

August 14, 2010 1408 Views 0 comment Print

THE Central Bureau of Investigation (CBI) has launched a massive search operation at the office premises and also the residence of Chief Commissioner of Central Excise, Bhopal, Mr Ram Prakash. It is learnt that the CBI had registered some cases against the officer some time back.

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