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 No. 32/99-Central Excise dated the 8th July, 1999 was published in the Gazette of India vide number G.S.R. 508 (E), dated the 8th July, 1999 and was last amended vide notification No. 48/2002-Central Excise, dated the 12th September, 2002, [G.S.R. 638 (E), dated the 12th September, 2002.
In exercise of the powers conferred by section 37 of the Central Excise Act,1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2002
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, Ministry of Finance, Department of Revenue, No. 14/2002-Central Excise (N.T.), dated the 8th March, 2002
Circular No. 681/72/2002-CX The appeal filed by the Board against CEGAT Judgement in the case of M/s.Mahindra & Mahindra Ltd. [1998 (103) ELT 606 (T)] alongwith similar matters in the case of M/s.Hindustan Motors Ltd. [1998 (101) ELT 198 (T)] and M/s.Escorts Tractors Ltd. [1999 (078) ECR 342 (T)] have been dismissed by the apex court on 27.1.2000.
Provided that no duty shall be levied on the said goods if such clearance is against Advance License or special duty free entitlement as per the provision of Export and Import Policy or to other Special Economic Zone or Export Oriented Undertaking or Export Processing Zone or Electronic Hardware Technology Park or Software Technology Park units.
Circular No. 680/71/2002-CX I am directed to state that clarifications have been sought from the field formation on whether woven textile fabrics manufactured by a composite mill or a manufacturer engaged in the processing of fabrics along with weaving of fabrics within the same factory would attract an aggregate excise duty of 12% ad valorem in accordance with notification No. 14/2002-CE, dated 1-3-2002 or not.
Circular No. 679/70/2002-CX I am directed to refer to Board’s Circular No. 378/11/98-CX dated 12.3.98 wherein it has been clarified that in situation where deferment of payment of Sales tax for particular period is allowed by State Government as incentive, Sales tax is deductible from the wholesale price for determination of assessable value for levy of Central Excise duty even though it may not be deposited immediately with the State Government.
Circular No. 678/69/2002-CX I am directed to say that doubts have been raised regarding the classification and dutiability of “thrust bearing assembly” used in submersible power driven pumps. Some field officers have taken the stand that it is a ‘bearing’ falling under sub-heading 8483.90 whereas the assesses are contending that it is merely a part of power driven pump falling under sub-heading 8413.99
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 64/95-Central Excise, dated the 16th March,1995 [G.S.R. 256(E), dated the 16th March,1995] and was last amended by notification No. 25/2002-Central Excise, dated the 11th April, 2002[G.S.R. 276(E), dated the 11th April, 2002.
Circular No.676/67/2002-CX I am directed to refer to Board’s Circular No.581/18/2001-CX dated 29.6.2001 relating to export warehousing procedure and to say that representations have been received from trade seeking clarifications
