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 (3) of rule 19 of the Central Excise (No.2) Rules, 2001, 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, Department of Revenue, No. 42/2001-Central Excise (NT), dated the 26th June, 2001
Circular No. 611/2/2002-CX I am directed to invite your attention to Board’s 37B order No. 40/2/95-CX, dated 27-7-1995 [1995 (79) E.L.T. T76] which clarifies that the addition of chemicals and other ingredients like inert carriers or solvents and also surface active dispersing and stabilizing agents to pesticidal chemicals in highly concentrated form would amount to ‘manufacture’ within the meaning of Section 2(f) of the CETA, 1985,
he principal notification No. 3/2001-Central Excise, dated the 1st March, 2001 was published in the Gazette of India, Extraordinary vide G.S.R. 128 (E), dated the 1st March, 2001 and was last amended by notification No. 48/2001-Central Excise, dated the 10th October, 2001 [G.S.R.770(E), dated the 10th October, 2001.
Therefore, in exercise of the powers conferred by clause (b) of sub-section (1) of section 3 of the said Central Excise Tariff Act as substituted by the Central Excise Tariff (Amendment) Ordinance, 2002 (1 of 2002), the Central Government, hereby directs that the First Schedule and the Second Schedule of the said Central Excise Tariff Act shall be amended in the following manner.
Circular No.610/1/2002-CX I am directed to refer to the Central Excise Manual, which has been issued by the Board on 31.8.2001and Board’s circular No.586/23/2001 -CX dated the 12th September 2001 wherein the facility of storage of non-duty paid goods outside factory premise was extended to Sugar only.
Circular No.609/46/2001-CX I am directed to refer to the correspondence resting with Board’s letter. No. 13/5/96/CX.I dated 4.6.96 and 11.9.98 (Copies enclosed) on the above subject. Board have clarified that plastic tube in running length are correctly classifiable under heading 39.17. However representations have been received from the Trade that in some cases the plastic tubes cut to size for use in refills are only produced and plastic tubes in running length do not come into existence at any intermediate stage as the process is a continuous one.
Circular No.608/45/2001-CX I am directed to refer to the New Central Excise Manual released on 1.9.2001 and Board’s Circular No. 586/23/2001-CX dated 12.9.2001 wherein it is directed that Merchant Exporters, other than the Status holders (Super Star Trading House, Star Trading House, Trading House and Export House), have to, along with the bond executed for purposes of exports, furnish a security of 25% of bond amount
Circular No. 607/44/2001-CX I am directed to say that doubts have arisen whether, as per Rule 16 of Central Excise (No.2) Rules 2001, goods manufactured only by same manufacturer can be brought into the factory for refining, repair, re-making etc. The Board has also received representations from trade, especially the transformer manufacturers in this regard stating that they are no longer allowed to bring in duty paid transformers for repairs
Circular No.606/43/2001-CX I am directed to invite reference to the Board’s Circular No. 555/51/2000-CX (F.No. 4/3/2001 -CX.I) dated 19.10.2000 on the above-mentioned subject modifying our earlier circular No. 540/36/2000-CX dated 8.8.2000. The circular dated 8.8.2000 is here by rescinded.
Circular No.605/42/2001-CX The board has examined the matter. It is clarified that notification No. 42/2001-CE(N.T.) dated 26.6.2001 [effective from 1.7.2001] allows export of ‘all excisable goods’ without payment of duty. It includes all excisable goods supplied as ship’s stores for consumption on board a vessel bound for any foreign port [including fuel for bunker], but does not include mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 exported as stores for consumption of board on aircraft on foreign run.
