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. 563/59/2000-CX I am directed to say that in relation to production and marketing of LPG (Liquified Petroleum Gas) in packed form for Domestic use, disputes have been persisting for quite some time between the Department and the assesses as to the price to be adopted for assessment purposes. L.P.G. is obtained in Petroleum Refinery or in Gas Extraction Plant of oil fractionators, and the marketing companies in the public sector handle the supply and distribution of LPG in packed cylinders for domestic consumers and also in bulk or in packed cylinders for industrial consumers.
Circular No. 562/58/2000-CX Notification No.5/98-CE dt.2.6.98, at serial No.27, prescribes a rate of duty of 10% for kerosene. Kerosene has been defined as “kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil land white spirit) which has a smoking point of 18 mm or more (determined in the apparatus known as smoke point lamp in the manner included in the Bureau of India Standards Specification ISI: 1448(p-31) 1968 as in force for the time being)”
Circular No. 561/57/2000-CX I am directed to invite your attention to Board’s Circular No. 30/88- CX- 3 dated 7.12.88 and 32/90 -CX-3 dated 28th June, 90, wherein it was clarified that vulcanization solution or rubber solution was classifiable under Heading No. 40.05 of the Central Excise Tariff.
Circular No. 560/56/2000-CX I am directed to invite your attention to Board’s Circular No. 413/46/98-CX., dated 6-8-1998 [See 1998 (102) E.L.T. (T31)] issued from F. No. 390/120/98-JC requiring the Commissioners to themselves examine the authorisation letters issued by them so that there is no occasion for CEGAT to dismiss the revenue appeals on technical ground. In spite of the above, it has come to the notice of Board that departmental appeals continue to be dismissed on the ground that there was no proper authorisation by the concerned Commissioner.
Circular No. 559/55/2000-CX M/s. Surya Roshni Ltd. situated in jurisdiction of C.C.E., Meerut-II is engaged in the manufacture of electric bulbs and tubes. The bulbs and tubes are sold FOR Destination. The price charged includes 2% towards transit risk insurance. For the purpose of the determination of the assessable value of bulbs and tubes, the assessee claimed a deduction on account of equalised freight based on the aggregate of transportation charges, insurance charges, octroi and taxes.
Circular No. 558/54/2000-CX I am directed to enclose copy of Notification of Central; Board of Excise & Customs N0. 54/2000-Central Excise (N.T.) dated 22.11.2000 on the above subject. The Board further directs that references to the authority “Directorate Gerneral of Anti-Evasion” in any decisions, orders, letters, instructions or circulars issued/made under Central Excise Act, 1944 (1 of 1944), and the rules made thereunder or otherwise, by the Board, unless the context otherwise requires,
In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with rule 4 of the Central Excise Rules, 1944, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Central Board of Excise and Customs No.215/86-Central Excise
Whereas the Central Government had imposed a concessional rate of excise duty of Rupees 3100 per metric tonne on trimmed or untrimmed sheets or circles of copper, falling under heading No. 74.09 of the First Schedule to the Central Excise Tariff Act, 1985 (6 of 1986) (hereinafter referred to as the said Tariff Act) intended for use in the manufacture of handicrafts or utensils
section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.
F.No.B-10/2/2000-TRU I am directed to say that the scheme of assessment under section 4A of the Central Excise Act, 1944, has been extended to 16 more commodities. Notification No. 52/2000(NT) dated 16th November, 2000 has been issued in this regard.
