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...
I am directed to refer to notification No. 13/2003-CE(NT) dated 1.3.2003 vide which CENVAT Credit Rules, 2002 were amended inter alia to provide for utilization of credit of Additional Duty of Excise leviable under Additional Excise Duty (Goods of Special Importance) Act, 1957{AED(GSI)} for payment of CENVAT duty. Subsequently, Board had issued a circular No. 700/16/2003-CX dated 6thMarch, 2003
Commissioner of Customs (EP), Mumbai has brought to Board’s notice the Tribunal’s judgment in the case of M/s. Akai Impex Ltd. vs Commissioner of Customs, Mumbai [reported in 2003 (156) ELT 700 (Tri-Mumbai)]. In the said case, goods imported under the DEEC Scheme and cleared against advance licenses, without payment of duty, in terms of the provisions of Notification 204/92-Cus were sold by the importer without utilising the imported material in export production, as required in terms of the Notification conditions.
Kind attention is invited to the judgment dated 26-02-2002 of the Hon’ble Supreme Court in the case of CCE, Madurai vs T.V.S. Srichakra Ltd. and the judgment dated 27-02-2002 in the case of CCE, Delhi Vs Maruti Udyog Ltd. [2002 (141) ELT 3 (SC)]. Vide the said judgment, appeals filed by the Department were dismissed by the Hon’ble Supreme Court, upholding that the sale price realised by the assessee is to be regarded as inclusive of excise duty and therefore, in arriving at the excisable value of the goods
In exercise of the powers conferred by clause (iii) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excise Act,1944 (1 of 1944), the Central Government hereby specifies Manikanchan Special Economic Zone at Salt Lake as a special economic zone
In exercise of the powers conferred by clause (iii) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944 (1of 1944), the Central Government hereby specifies Boranada Special Economic Zone at Jodhpur, in the State of Rajasthan, as a special economic zone
I have been directed to enclose copy of the Hon’ble Supreme Court order dtd. 7th July, 2003 in CA Nos. 4151-4157/2001in the case of CC, Kolkata Vs M/s. Grand Prime Ltd. & Ors [reported in 2001 (137) ELT 795 (Tri-Kolkata)].
I am directed to refer to the notifications 69/2003-CE (NT) to 73/2003-CE (NT) all dated 15th September, 2003 on the subject cited above and to say that as a measure towards simplification of indirect tax procedures with the objective of reducing the complexities and the transaction cost, the monthly/ quarterly returns to be filed by the manufacturer of excisable goods have been reduced to a unified , single and a simplified one page return.
Attention is invited to Board’s Circular No.710/26/2003-CX dated 23rd April 2002 issued from F.No.390/198(M-2)/2002-JC wherein field formations were sensitized on the need to remove the deficiencies and inadequacies in the manner of filing departmental Appeals. As you are aware, an Expert Group under the Chairmanship Shri R.K. Tiwari, Chief Commissioner of Customs & Central Excise,
In this case M/s Elephanta Oil and Industries Ltd., Bombay (M/s Jain Shudh Vanaspati) had imported inedible Beef Tallow from Singapore and submitted bills of entry dated 16th June and 1st July 1983 and claimed clearance against licence dated 29.6.1981. By the time the goods were imported, a Public Notice No. 29/81 dated 5.6.1981 had already been issued putting beef tallow in the canalized items list and not permitting the same under O.G.L. items. Collector of Customs,
In exercise of the powers conferred by sub-rule (6) of rule 7 of the CENVAT Credit Rules,2002, the Central Board of Excise and Customs hereby specifies the following form for the quarterly return for the registered dealers for the purposes of the said rule
