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...
Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1of 1944) (hereinafter referred to as the Central Excise Act), on recorded video cassettes in U-matic and Betacam formats, falling under heading No.85.24 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), intended for television broadcasting
For the removal of doubts, it is hereby declared that for the purpose of this notification, “mineral” does not include crude petroleum oils and the expression “Exploration of mineral” shall be construed accordingly.
The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production whichever is later.
For the removal of doubts, it is hereby declared that for the purpose of this notification, “mineral” does not include crude petroleum oils and the expression “Exploration of mineral” shall be construed accordingly.
The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production whichever is later.
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 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, erstwhile Ministry of Finance, (Department of Revenue), No.14/2002-Central Excise (N.T.) dated the 8th March, 2002
The principal notification No.6/2002-Central Excise dated 1-3-2002 was published in the Gazette of India, Extraordinary vide G.S.R. 127 (E) dated the 1st March, 2002 and was last amended by notification No. 53 /2002-Central Excise dated the 30th October, 2002 [G.S.R.739(E) dated the 30th October, 2002.
Circular No. 674/65/2002-CX I am directed to draw your attention to Board’s circular No. 5/83-CX6 dated 10.3.83 issued from F.No. 210/28/81-CX6 and circular No. 444/10/99-CX dated 12.3.99 issued from F.No.210/1/99-CX6 wherein it has been, inter alia, directed that immediately on receipt of objection from CERA , demand-cum-show cause notice should be issued without any loss of time even if the Central Excise officers do not agree with Audit’s point of view.
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 amendment in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 8/97-Central Excise, dated the 1st March, 1997, name.
