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...
he principal rules were published 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 was last amended vide notification No.8/2006-Central Excise (N.T.), dated the 19th April, 2006, G.S.R. 231(E), dated the 19th April, 2006.
It may be recalled that notification no. 11/2002 Central Excise (NT) dated 1st March, 2002 was issued under Rule 5 of the CENVAT Credit Rules, 2002 prescribing safeguards, conditions and limitations for allowing refund of unutilised input credit to manufacturers. The said rule has been substituted by a new Rule 5 vide notification no. 4/2006 Central Excise (NT) dated 14th March, 2006 to enable refund of unutilised input/input service credit to manufacturers and service providers
1. (1) These rules may be called the CENVAT Credit (Third Amendment) Rules, 2006. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2004, in rule 2, in clause (p), the Explanation shall be omitted.
I am directed to refer to Board’s Circular No. 643/34/2002 -CX dated 1.7.2002 clarifying certain points relating to Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000.
In the said notification, in the end, for the brackets, letters, words, and figures “(c) in the ANNEXURE, for the entry (xl), with effect from 1st day of April, 2006”, the brackets, letters, words, and figures “(d) in the ANNEXURE, for the entry (xl), with effect from 1st day of August, 2006” shall be substituted.
The Principal Notification was published in the Gazette of India vide notification No. 38/2001-Central Excise (N.T.) dated the 26th June, 2001 [GSR 467 (E), dated the 26th June, 2001] and last amended vide Notification No. 37/2004-CE (N.T.), DT. 05/11/2004.
The principal notification No. 4/2006-Central Excise, dated the 1st March, 2006, was published in the Gazette of India vide number G.S.R. 94(E), dated the 1st March, 2006, and was last amended vide notification No 25/2006-Central Excise, dated 20th March, 2006, published in the Gazette of India vide number G.S.R.168 (E), dated the 20th March, 2006.
The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004, and published in the Gazette of India Extraordinary vide number G.S.R.600 (E), the 10th September, 2004 and last amended vide notification No. 28/2005-Central Excise (N.T.), dated the 7th June, 2005 and published vide number G.S.R.371(E), dated the 7th June, 2005.
G.S.R (E).- 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, on being satisfied that it is necessary in the public interest so to do, hereby amends or further amends the following notifications of the Government of India in the Ministry of Finance.
If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned.
