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. 596/33/2001-CX It has been brought to the notice of the Board that the field Commissioners both in Customs as well as in Central Excise, in spite of Board’s Circular No. 453/19/99-CX, dated 9-4-1999 [1999 (107) E.L.T. T41] issued vide F. No. 390/48/90-JC are neither filing Cross Objections under Section 35B(4) of the Central Excise Act or Section 129A(4) of the Customs Act against appeals filed by the assessees
Circular No. 595/32/2001-CX I am directed to draw you attention to the Board’s Circular No. 507/03/2000-CX dated 10th January and Circular No.468/34/99-CX dated 5th July, 1999 on the above subject and to say that that the progress in Central Excise Computerisation has been further reviewed by the Board. There have been considerable progresses in the capturing of profiles (ECC_MAST) and the monthly returns (RT-12/E.R.1) data, including its quality, by the Commissionerates and in sending this data to the Directorate of Systems
Circular No. 594/31/2001-CX I am directed to say that the Board has introduced Permanent Account Number [PAN]-based Registration Numbers for the persons registering with the Central Excise Department of or after 1st November, 2001 in order to facilitate complete adoption of “Common Business Identifier Number [C-BIN]” in Central Excise. The detailed instructions relating to new Registration Procedure are contained in Circular No. Circular No. 593/30/2001-CX dated 19th October, 2001.
Circular No. 593/30/2001-CX I am directed to say that under rule 9 of the Central Excise (No.2) Rules, 2001, the Board has prescribed new Form for Application (FORM A-1)as well as Registration Certificate (FORM RC) by notification No. 65/2001-Central Excise (N.T.) dated 17th October,2001, which will come into effect from 1st November, 2001. The format of Application is common to manufacturers, private warehouse holders, and registered dealers or depots of manufacturers issuing Cenvatable invoice.
Circular No. 592/29/2001-CX I am directed to draw your attention to sub-para 2.1 of Part-II of Chapter 13 of the Central Excise Manual where in powers of adjudication and determination of duty, based on duty involved in a case has been specified. Powers for deciding matters relating to CENVAT Credit has not been specified clearly, though the same were specified in CBEC Circular No. 299/15/97 dated 27.2.1997, (as modified) that all cases of MODVAT dispute were to be adjudicated by Deputy/Assistant Commissioners except the cases involving fraud,
In exercise of powers conferred by rule 9 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby makes the following amendments in the Ministry of Finance (Department of Revenue), notification No. 35/2001-Central Excise (N.T.) dated the 26th June, 2001
Circular No. 591/28/2001-CX I am directed to say that a doubt has been raised regarding legal provisions for recovery of amount not paid by an assessee in terms of the provisions of rule 6 of the CENVAT Credit Rules, 2001 (Rule 57CC of the erstwhile Central Excise Rules, 1944).
Circular No. 590/27/2001-CX I am directed to say that a doubt has arisen regarding classification of “reducing mediums” for printing inks. The Department had classified the mediums as printing ink under sub-heading 3215.00. The view of the Audit is that it should have been classified as synthetic resin under sub-heading 3208.90.
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. 38/2001-Central Excise, dated the 17th, July, 2001 [G.S.R. 539 (E), dated the 17th, July, 2001.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 108/95-Central Excise, dated the 28th August,1995 [ G.S.R. 602(E), dated the 28th August,1995] and was last amended by notification No. 36/2001-Central Excise.
