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. 522/2000-CX It is directed to say that, as you are aware, the scheme of levy of excise duty based on capacity of production under section 3A of the Central Excise Act, 1944, in respect of hot steel re-rolling mills and induction furnace units is being, discountinued w.e.f., 1st April, 2000. Accordingly, Notification No.24/97(NT), dated 25th July, 1997, 30/97(NT), 31/97(NT), 32/97(NT), 47/97, 48/97, 58/97, all dated 1 August, 1997, are being rescinded w.e.f. 1st April, 2000.
G.S.R. (E). 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
Circular No. 521/17/2000-CX It is directed to refer to the issue of classification of Turmeric Powder sold in small tin containers etc. and using brand names. It has been reported that some of the field formations purpose to classify the product under Chapter 33.04 as cosmetics.
In exercise of the powers conferred by section37 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
Circular No. 520/16/2000-CX Of late, it has come to the notice of the Board that where an adverse CEGAT order pertains to more than one assessee, the concerned Commissioner sends proposals for C.A. only in respect of one party without checking up as to whether C.A proposals are being made in respect of other parties covered by the order or not. This discrepancy has been seen even in case of parties belonging to the same Commissionerate or the same zone
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of Excise (including nonlevy thereof) under section 3 of the Central Excise Act, of 1944(1 of 1944) (hereinafter referred to as the said Act), duty of excise on aerated waters prepared and dispensed by vending machines falling under Chapter heading no. 2201.20 or 2202.20 of the Schedule to the Central Excise
In exercise of the powers conferred by sub-section (1) of section 5 A of the Central Excise Act, 1944 (1 to 1944), the Central Government having satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 6/2000-Central Excise, dated the 1st March, 2000, namely:- In the said notification.
G.S.R (E). 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 invests the Commissioner of Central Excise, Lucknow with the powers of the Commissioner of Central Excise
Circular No. 519/15/2000-CX It has been brought to the notice of the Board that the copies of Civil Appeals alongwith para-wise comments and brief facts of the case in respect of appeals filed by the parties in the Hon’ble Supreme Court are received very late in the Board from the Commissionerates. As a result filing of counter affidavit is delayed and in number of cases parties are able to get ex-party stay from Hon’ble Supreme Court.
Circular No.518/14/2000-CX Recently the Southern Bench of CEGAT vide its final Order 1786/99 dated 21.7.1999 in the case of M/s TVS Suzuki had held that provision of unjust enrichment under Section 11B cannot be invoked in the cases of refund where assessments were provisional under Rule 9B of the Central Excise Rules before insertion of proviso to sub-rule 9B in June, 1999
