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. 528/24/2000-CX It is directed say that Rule 173 GG of the Central Excise Rules, 1944, which provided for the special procedure for monthly payment of duty by manufacurers availing of the exemption under a notification based on value of clearances in a financial year ( Small Scale Industries ), has been omited with effect from 1st April, 2000.
Circular No. 527/23/2000-CX It is directed to draw your attention to Para 9.3 and Para 10.1 of Board’s Circular 81/91/94-CX dated 25th Novemeber, 1994 and 87/87/94-CX dated 26th December, 1994 respectively and to say that one of the requisite documents for aceptance of proof of export before sanctioning rebate or allowing credit in running bound account or discharging individual export bond is “atested copy / photocopy of the Shipping Bill ( export Promotion Copy )”.
In exercise of the powers conferred by sub-rule (4) of rule 57AE of the Central Excise Rules, 1944, the Central Government hereby prescribes the form of monthly return as given in the annexure
In exercise of the powers conferred by sub-rule (7) of rule 57AC of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 85/87-Central Excise, dated the 1st March, 1987 [G.S.R. 262 (E), dated the 1st March, 1987], the Central Government hereby directs that refund of credit of specified duty allowed in respect of inputs used in or in relation to the manufacture of final products which are cleared for export under bond may be allowed subject to the safeguards
Circular No. 526/22/2000-CX It is directed to invite your kind attention to the Supreme Court’s decision in Civil Appeal No. 7282/96 in the matter of M/s Sidhartha Tubes Ltd. Vs. CCE decided on 3rd November, 1999. The Apex Court vide this impugned order has dismissed party’s appeal with costs.
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944
In exercise of the powers conferred by sub-rule (4) of rule 52AA of the Central Excise Rules, 1944 the Central Board of Excise and Customs hereby specifies the following details which an invoice issued by a registered person under said sub-rule (4) shall contain
Circular No. 525/21/2000-CX The Supreme Court in its order dated 2.11.99 in the Civil Appeal No. 10744-45/95 in the case of M/s Hindustan Sanitaryware and Industries Ltd and another Vs Commissioner of Customs Calcutta has finally settled the issue regarding this distinction sought to made between a “Spare part” and the component part. As may be observed, the Apex Court has approved the decision of the larger Bench of the Tribunal in the case of Jindal Strips Ltd. Vs CC, Bombay (1997) (94) ELT 234
Circular No. 524/20/2000-CX Please refer to your letter C.No. IV/16/303/99-CZO dated 7.1.2000 on the above subject and Board’s instructions issued vide F.No., 390/24/99-JC dated 30.3.99. Vide your letter you have drawn attention of the Board to the fact that Commissioner (A), Chennai after considering representations have issued orders asking the appellants to pre-deposit certain amount of duty without grant of personal hearing (reying on the Supreme Court’s decision in CA No. 3597 of 1995 dated 25.3.96 in the case of Union of India vs M/s Jesus Sales Corporation,
Circular No. 523/19/2000-CX It is directed to refer to the Hon’ble Supreme Court Order dated 4.2.2000 (Civil Appeal No.921 of 1992) in the case of UOI and others Vs.Solar Pesticide Pvt. Ltd. Reported in 2000 (116) ELT 401 (SC). The issue of applicability of unjust enrichment provision before granting refund under Section 27 of the Customs Act,1962 was decided by the Ho’ble Bombay High Court in the case of M/s Solar Pesticides Pvt.
