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...
The Principal Notification was published in the Gazette of India vide notification No. 38/2001-Central Excise (N.T.) dated the 26th June, 2001vide number GSR 467 (E), dated the 26th June, 2001 and last amended vide notification number 7/2006-CE ( N.T.), dated the 22nd March 2006 vide number GSR 173 (E) dated the 22nd March 2006.
The principal notification No. 14/2002-Central Excise (N.T.), dated the 8th March, 2002 was published vide number G.S.R. 182 (E), dated the 8th March, 2002 and was last amended by Notification No. 01/2006-CE ( N.T.), dated 3rd January, 2006 vide number G.S.R, 4 (E), dated the 3rd January, 2006.
A person willing to operate as large taxpayer shall furnish details of each of the premises already registered under the Central Excise Act, 1944(1 of 1944) including the premises of first and second stage dealers and each of the premises registered under Chapter V of the Finance Act, 1994 including the premises of input service distributor.
The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004,[ G.S.R.600 (E), dated the 10th September, 2004] and were last amended vide notification No. 10/2006-Central Excise (N.T.), dated the 25th April, 2006.
The principal rules were published in the Gazette of India vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002,[ GSR 143 (E), dated the 1st March, 2002], and were last amended vide notification No.13/2006-Central Excise (N.T.), dated the 1st June, 2006, vide [GSR 333(E), dated the 1st June, 2006].
I am directed to refer to Board’s Circular No. 581/18/2001-CX dated 29th June, 2001, which interalia specifies conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for warehousing of excisable goods for the purpose of export. Vide para 2(1) of the said Circular, Board has specified the class of exporters who are eligible for availing this facility under Notification No. 46/2001-CE (NT) dated 26.06.2001.
In exercise of the powers conferred by sub-section (1) of 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance
The principal notification No.8/2003-Central Excise, dated the 1st March, 2003, was published in the Gazette of India, Extraordinary, vide number G.S.R. 138(E), dated the 1st March, 2003 and was last amended by notification No.8/2006-Central Excise, dated the 1st March, 2006 [G.S.R. 98(E), dated the 1st March, 2006] which was subsequently amended by notification No. 27/2006-Central Excise, dated the 30.3.2006 [G.S.R.188(E), dated the 30th March, 2006
The principal notification No. 50/2003-Central Excise, dated the 10th of June, 2003, was published in the Gazette of India, Extraordinary, vide number G.S.R. 472(E), dated the 10th of June, 2003 and was last amended by notification No. 13/2006-Central Excise, dated the 1st of March, 2006, published vide number G.S.R.103(E), dated the 1st of March, 2006.
G.S.R. (E) – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) read with clause (b) of sub-rule (2) of rule 12 of the Central Excise Rules, 2002 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 35/2004-Central Excise.
