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.628/19/2002-CX I am directed to invite your attention to Board’s Circular No.72/88-CX6 dated 4.10.1988 vide which it was directed to issue protective show cause notices to demand duty on cotton yarn on cops/cones consumed captively or sent outside factory premises for conversion into Hank yarn till a final decision in the matter is communicated.
Circular No.627/18/2002-CX I am directed to invite your kind attention to Board’s Circular No.9/83-CX 6 dated 20.6.1983 and Circular No.33/90-CX 8 dated 31.09.1990 vide which monetary limits for pre-audit/post audit of refund and rebate claims were prescribed. Board has been receiving requests for revision in monetary limit of the claims below which selective post audit could take place to enable Audit wings to devote time to more important areas of work.
In exercise of the powers conferred by sub-rule (2) of rule 3 of the Central Excise Rules, 2002, and in supersession of Ministry of Finance (Department of Revenue) notification No. 37/2001-Central Excise (N.T.) dated the 26th June, 2001(G.S.R.466(E), dated 26th June, 2001), the Central Board of Excise and Customs specifies the jurisdiction mentioned in column (3) of the Table I, Table II and Table III below, of Chief Commissioner of Central Excise, Commissioner of Central Excise
Circular No.626/17/2002-CX I am directed to refer to Board’s Circular No. 581/18/2001-CX, dated 29th June 2001, specifying conditions, procedures, class of exporters and places under sub-rule 2 of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No 40/2001 – Central Excise dated 26th June 2001 dealing with the matter fo warehousing of excisable goods for the purpose of export. In paragraph 2 (2) of the said Circular,
In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 5/2001-Central Excise (N.T.), dated the 1st March, 2001, published in the Gazette of India vide number G.S.R. 139(E), dated the 1st March, 2001, except as respects things done or omitted to be done before such supersession
In exercise of powers conferred by rule 14 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance
In exercise of the powers conferred by rule 5 of CENVAT Credit Rules, 2002 (hereinafter referred to as the said rules), the Central Government hereby directs that refund of CENVAT credit of specified duty allowed in respect of inputs used in or in relation to the manufacture of final products which are cleared for export under bond may be allowed subject to the safeguards, conditions and limitations
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 rescinds the notification No. 55/2001-Central Excise (N.T.), dated the 29th June, 2001, of the Government of India in the Ministry of Finance
In exercise of the powers conferred by sub-section (2) of section 3 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 amendments in the notification of the Government of India in the Ministry of Finance
In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance
