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...
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. 23/2000-Central Excise, dated the 29 th March, 2000[G.S.R. 267 (E), dated the 29th March, 2000.
G.S.R. NO. In pursuance of sub-rule (2) of rule 49 and rule 139 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the Notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No.266/67-Central Excise, dated 28th November, 1967 (G.S.R. 1771, dated the 28th November, 1967)
Trade Notice No.31/2000 It has been brought to the notice of the Department that the instructions referred, to above are not being rigidly followed. Therefore the matter has been examined and the following instructions, in supersession of the instructions referred to above, are issued for strict compliance by all Central Excise officers visiting the factories and also by the assessees.
Circular No. 537/33/2000-CX I am directed to refer to Board”s Circular No. 452/18/99-CX.4 dated 7.4.99, wherein with reference to the question as to whether demand arising from a change in the classification accures from the date of show-cause notice or from the past period as provided under Section 11A of the Act, the Board had clarified that pending decision of the larger Bench of the Supreme Court in case of Cotspun Limited, demand notices under Section 11A may be issued for the permisible past period in pursuance of Section 37B Order but not be enforced.
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), and in supersession of the Central Excise (Valuation) Rules, 1975 except as respect things done or omitted to the done before such supersession, the Central Government hereby makes the following rules
67. Manufacturer to keep account of Central Excise Stamps purchased and used.- (1) The manufacturer shall maintain an account of quantity and value of
F.No. 354/81/2000-TRU I am directed to say, that as you aware, section 4 of the Central Excise Act, as substituted by section 94 of the Finance Act, 2000( No. 10 of 20000), would come into force from the 1st day of July, 2000. For the sle of ready reference,
Circular No. 536/32/2000-CX It is directed to say that to give effect to the decision of the Government as announced by the Finance Minister in his Budget Speech (2000-2001) [Para 100] the Government has issued Notification No. 44/2000-Central Excise (N.T.) dated 30th June 2000 (to be effective from 1.7.2000), amending the Central Excise Rules, 1944 for dispensation of statutory records which were required to be maintained by manufacturer under the Central Excise Rules as per prescribed proforma.
Assessable value-Section 4A of CEA, 1944- aerated waters-abatement raised-Notification No 9/2000-CE (NT) amended
Circular No. 535/31/2000-CUS The Ministry is required to send its comments to the C&AG within six weeks. On receipt of the DAP’s from the C&AG they are immediately sent to the Jurisdictional Commissioners of Central Excise for furnishing their reply/comments within 4 weeks. This leaves the Ministry barely 14 days time to examine the comments of the Commissioner, take policy decision if required and send the comments to the C&AG. It has however been observed that the Commissioners are not assigning due importance/urgency to the DAPs.
