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. 506/02/2000-CX It is directed to refer to the Board’s Circular number 493/59/99-CX dated 12th November, 1999 regarding introduction of new Excise Control (new ECC) number based on Permanent Account Number (PAN) allotted by the Income Tax Department.
Circular No. 505/01/2000-CX It is directed to enclose CBEC Order number 1/2000-Central Excise dated 3rd January, 2000 whereby “All automobiles manufacturers who have signed Memorandum of Understanding with DGFT” has been specified as class of exporters for the purpose of notification number 26/98-CE(N.T.)
Circular No. 504/70/99-CE It is directed to refer to Board’s Circular No. 24/91-CX.8, dated the 1st July 1991, issued from the F.No.267-15-91-CX.8, on the above subject and to say that in the recent past, a number of references has been received from the Trade as well as the Ministry of Commerce regarding clarification simplification on the following issues relating to CT-3 Certificate
Circular No. 503/69/99-CX It is directed to say that various Commissionerates have brought to the notice of the Board that difficulties are being faced in the allotment of New ECC Number because the Central Excise assesses and the registered dealers do not have 10-characters alphanumeric Permanent Account Number (PAN) issued by the Income-tax Department. Several persons have quoted the old Pan/GIR of 8 or 12 characters whereas the New ECC Number should necessarily be based on the 10-characters alphanumeric PAN
Circular No. 502/68/99-CX While reviewing an Order-in-Original passed by a Commissioner, it was observed that the said Commissioner made substantive changes in his order by issuing a corrigendum nearly 10 months after issue of the order-in-original. It was felt, prima facie, that the substantive changes brought about by the corrigendum may be beyond the scope of Section 154 of the Customs Act, 1962
Circular No. 501/67/99-CX I am directed to say that the Board has drawn a contingency action plan to deal with any failure of computer system of the banks on account of Y2K problems so that the clearances of dutiable goods are not withheld. Indeed, all the banks have been trying to become Y2K compliant and normally it is expected that the banking system will not be adversely affected. Moreover, the date of occurrence of Y2K problem, if at all it occurs, is Known in advance
Circular No. 500/66/99-CX It has been brought to the notice of the Board that under the existing procedure, the merchant exporters including those manufacturer-exporters, who have to procure the excisable goods for export under bond manufactured in different parts of the country, have to furnish several bonds with the Deputy/Assistant Commissioner of Central Excise of the supplier”s area and submit proof of exports for discharge of such bonds and thus, it is a large documentation and time-consuming procedure.
Circular No. 499/65/99-CX I am directed to say that to encourage the use of Information Technology by every person dealing with the Central Excise Department, the Government has issued notification number 58/99-Central Excise (N.T.) dated 30.11.99 whereby a new rule 226A has been inserted in Central Excise Rules, 1944 providing that any person may electronically maintain or generate records, returns, invoices or other documents using computer. The main features of the new rule
Circular No. 498/64/99-CX Please find enclosed a copy of Honble Supreme Courts order dated 13-9-1999[2000 (115) E.L.T. A80] in respect of the above case. Vide the said order, the Hon’ble Supreme Court has dismissed the appeal filed by the Deptt., considering the smallness of the amount involved and not leaving the question of law open.
Circular No. 497/63/99-CX I am directed to say that doubts have been expressed whether computer network installed at customer premises by inter-connecting duty paid computers and peripherals will amount to manufacture under the Central Excise Act, 1944.
