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...
Circular No.662/53/2002-CX I am directed to refer to Board Circulars No.593/30/2001-CX and 594/31/2001-CX, both dated 19.10.2001 on Central Excise Registration whereby Board had introduced a new process of Registration and allotment of 15 digit Registration Numbers (which would also serve as Excise Control Code Numbers) based on PAN issued by Income Tax Department. As per the reports received the Department has been able to allot 15 digit PAN based Registration Number to majority of the units but not to all.
In exercise of powers conferred by rule 9 read with rule 33 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. 35/2001-Central Excise (N.T.), dated the 26th June, 2001
In exercise of the powers conferred by sub-section (1) read with sub-section (4) 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 Ministry of Finance (Department of Revenue), No. 214/86-Central Excise, dated the 25th March, 1986, namely.
(a) goods falling under Chapter 24 of the said First Schedule, and (b) goods produced from crude petroleum oils and falling under Chapter 27 of the said First Schedule,
Circular No. 661/52/2002-CX It has been observed that though there is a clear cut distribution of work between the various Sections of the Board, the Commissioners do not follow these guidelines and matters relating to one Section are referred to another Section thereby causing confusion and delay. This is particularly so in respect of TRU. Since TRU is flooded with a number of references on technical matters from the Commissioners, they are not able to devote adequate time and resources to their assigned items of work.
The principal notification No. 14/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 135 (E), dated the 1st March, 2002 and was last amended by notification No. 40/2002-Central Excise, dated the 14th August, 2002 [G.S.R. 567 (E), dated the 14th August, 2002.
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, rescinds the notification of the Government of India, in the Ministry of Finance ( Department of Revenue), No 24/2001-Central Excise dated the 30th April, 2001 [ G.S.R 313 (E) dated the 30th April, 2001.
In exercise of the powers conferred by rule 11 of the CENVAT Credit Rules, 2002, 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
Circular No. 659/50/2002-CX Notification 91/2002-Cus, 92/2002-Cus, 93/2002-Cus and 47/2002-CE, all dated 6th September, 2002 have been issued to extend exemption from Customs and Central Excise duties in respect of water treatment projects for supply of drinking water for human and animal consumption.
Circular No.658/49/2002-CX The matter has been examined in the Board. Note (B) against heading 56.06 of the HSN defines “chenille yarn” as consisting generally of two or more strands of textile yarn twisted together and gripping short ends of textile yarn which stand out practically perpendicularly. It, therefore, looks like yarn tufted with pile threads throughout its length. It is usually manufactured directly on special looms or by cutting up special leno fabric
