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...
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
In exercise of powers conferred by sub-rule (1) of rule 3 read with rule 33 of the Central Excise Rules, 2002, the Central Board of Excise and Customs makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 39/2001-Central Excise (N.T.), dated the 26th June 2001
he manufacturer intending to avail this exemption shall, at the beginning of every financial year, or in the case of a new factory, prior to availing of this exemption, intimate in writing to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, about the distinctive profile of the goods in respect of which he intends to avail this exemption.
Circular No. 673/64/2002-CX I am directed to invite your attention to Boards Circular No. 639/30/2002-CX. dated 24.5.2002 regarding Section 4 A of the Central Excise Act, 1944.
In pursuance of paragraph 2 of the notification of the Government of India, in the erstwhile Ministry of Finance, (Department of Revenue), No.14/2002-Central Excise (N.T.) dated the 8th March, 2002 and in supersession of notification No. 34/2002-Central Excise (N.T.) dated the 1st October, 2002, [ G.S.R. (E) dated the 1st October, 2002], the Central Board of Excise
Circular No. 671/62/2002-CX I am directed to say that vide Sl.No 3(b) of Circular No.643/34/2002-CX dt.1.7.2002 it had, inter alia, been clarified that the amount of sales tax that could be deducted from the sale price of a commodity to arrive at the assessable value would be the net sales tax i.e. after deducting the set-off admissible. The manner of calculation was also illustrated in the Circular through an example.
The principal notification No. 6/ 2002- Central Excise, dated the 1st March, 2002 was published in the Gazette of India, vide number G.S.R 127(E), dated the 1st March, 2002 and was last amended by notification No.50/2002 – Central Excise, dated the 25th September, 2002, G.S.R 663 dated the 25th September, 2002.
Circular No. 670/61/2002-CX I am directed to invite your attention to provisions of section 11BB of Central Excise Act, 1944 that wherever the refund/ rebate claim is sanctioned beyond the prescribed period of three months of filing of the claim, the interest thereon shall be paid to the applicant at the notified rate. Board has been receiving a large number of representations from claimants to say that interest due to them on sanction of refund/ rebate claims beyond a period of three months has not been granted by Central Excise formations
Circular No. 669/60/2002-CX In Circular No.657/48/2002-CX dated 5th September 2002 issued from file of even number
Notification No. 34/2002-Central Excise (N.T.) In pursuance of paragraph 2 of 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[( G.S.R. 182 -(E) dated the 8th March, 2002)]the Central Board of Customs and Excise notifies that the said notification shall come into effect on and from the 25th day of October, 2002
