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 say that as you are aware that taxation of services was started in July, 1994 in a limited way with three services and since then the scope has been extended considerably. At present, 58 services are subjected to levy of Service Tax. The revenue from Service Tax sector has also been growing appreciably over the time.
I am directed to refer to Board’s circular No. 736/52/2003-CX dated 11.08.2003 on the above mentioned subject in which the facility of self-sealing and self- certification of export goods has been extended to all categories of manufacturer-exporters subject to fulfillment of procedure prescribed therein. Consequent to issuance of this circular,
I am directed to draw your attention to Board’s circulars No. 591/28/2001-CX dated 16.10.2001 and No. 654/45/2002-CX dated 19.8.2002 wherein it has been, inter alia , stated that if a manufacturer does not fulfill the requirements of either sub-rule(2) [i.e. maintaining separate accounts] or sub-rule (3) [i.e. paying 8% of the price of the exempted goods other than the exceptions specified in clause(a)] of rule 6 of CENVAT Credit Rules,2002
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 Sitapura Special Economic Zone at Jaipur, in the State of Rajasthan, 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 Indore Special Economic Zone at Indore , in the State of Madhya Pradesh, as a special economic zone
Provided that if the investment made under this notification is withdrawn before the expiry of ten years and is not reinvested as mentioned above, the duty which is equal to the amount so withdrawn and not so reinvested, shall be paid by the manufacturer on the date on which the investment is withdrawn
In exercise of the powers conferred by sub-rule (2) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 14/2002-Central Excise (N.T.), dated the 8th March, 2002
As you are aware, the provisions of Section 4A do no apply to the readymade garments, as they have not been notified under that section. But under notification No. 20/2001-C.E. (N.T.) dated 30.4.2001, tariff value (at the rate of 60% of the retail sale price declared or required to be declared) was fixed on readymade garments and other articles of apparel. Vide Board’s letter F. No. B.3/4/2003, dated 01.04.2003, it was clarified that for valuation, the provision of section 4
In exercise of the powers conferred by clauses (i) and (ii) of section 133 of the Finance Act, 2002 (20 of 2002), the Central Government hereby amends the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 58/2003-CENTRAL EXCISE (N.T.), dated the 22nd July, 2003
In the said notification, in paragraph 2, for the figures, letters and words “15th day of August, 2003”, the figures, letters and words “15th day of October, 2003” shall be substituted.
