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 618/9/2002-CX I am directed to invite reference to Supreme Court”s judgement in case of SIV Industries v. CCE [2000 (117) E.L.T. 281 (S.C.)] vide which the Apex Court had held that “proviso to Section 3(1) regarding the duty chargeable on goods cleared by EOUs shall be applicable only to sales made in DTA upto 25% of production which are allowed to be sold into India as per provisions of EXIM Policy”.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 32/99-Central Excise, dated the 8th July, 1999 [G.S.R. 508(E), dated the 8th July, 1999] and was last amended by notification No. 51/2001-Central Excise, dated the 12th October, 2001 [G.S.R. 777(E), dated the 12th October, 2001.
Circular No. 617/8/2002-CX I am directed to refer to Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of excisable goods) Rules, 2001 and to say that some formations have expressed the difficulty in implementing the said Rules in the following situations stating that there is no corresponding provisions as in the erstwhile Chapter X procedure of the Central Excise Rules
Circular No 616/7/2002-CX In this regard, attention is drawn to judgement dated 3-2-99 of the High Court of Karnataka in Writ Appeal Nos. 1413 and 1736 of 1998 [1999 (111) E.L.T. 27 (Kar.)] in the case of the Karnataka Soapnut Powder Manufacturer”s Association. it has been held, inter alia, by the High Court that the preparation of the Shikakai Powder from Shikakai amounts to manufacture.
Circular No.615/6/2002-CX I am directed to state that it has been brought to the notice of the Board that divergent practice is being adopted by the field formations regarding utilisation of credit of duty paid on molasses for payment of duty on sugar being cleared by the sugar manufacturing units. It has been reported by some of the Commissionerates that molasses is a finished product
Circular No. 614/5/2002-CX I am directed to refer Board’s Circular No.389/22/98-CX dated 5.5.1998 relating to extension of benefit under Notification No.8/97-CE dated 1.3.97 to EOUs even if they use imported consumables and to say that the matter has been re-examined by the Board and it has been decided to withdraw the circular. Accordingly
Circular No.613/4/2002-CX I am directed to refer to Circular of even number dated 24th January, 2002 and to say that it has been represented to the Board that field formations are insisting on surety of full bond amount from Merchant Exporters registered with Recognised Export Promotion Councils as the Board’s Circular (supra) directs keeping in abeyance the instructions relating to security of 25% of bond amount from such Merchant Exporters.
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, makes the following further amendment in the notification of the Government of India, in the Ministry of Finance.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with clause (c) of section 119 of the Finance Act, 1999 (27 of 1999), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling in Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and the Second Schedule to that Act.
Circular No. 612/3/2002-CX Larger Bench of CEGAT in Appeal No. E/505/93-BOM in the case of CCE, Mumbai v. M/s. Bombay Switch Gears has passed an Order No. A/888/2001-NB(DB), dated 29-10-2001. The said decision is also reported in [2001 (134) E.L.T. 658 (Tri.-LB)].
