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. 496/62/99-CX It has come to the notice of the Board that in a number of cases, the Commissioners of Customs & Central Excise have been filing applications before the CEGAT for out of turn hearing. However it has been brought to Board”s notice that in most of the cases, there applications do not mention any reasons for seeking an early hearing, and as a result, these applications for early hearing are being dismissed by the Tribunal.
Circular No. 495/61/99-CX-3 It has been brought to the notice of the Board that field formations are demanding duty on the compound preparation arising during the course of manufacture of Agarbathi classifying them under heading 3302.90 of the Central Excise Tariff as odoriferous compound.
Circular No. 494/60/99-CX A reference is invited to CEGAT Final Order No. C-II/2999/98/WRB, dated 28-12-1998 passed by West Regional Bench, Mumbai in the case of Reliance Industries Ltd. v. Commissioner of Customs, Mumbai reported at 1999 (108) E.L.T. 236 (Tribunal). The brief issue involved in this case was whether Dowtherm Heat Transfer medium, required for heat transfer application in the plant can be treated as “material” for manufacture of the Polyester Staple Fibre / Polyester Filament yarn and entitled for duty exemption under Notification No. 116/88-Cus. dated 29/3/1988
Circular No. 493/59/99-CX-6 I am directed to say that Ministry of Finance, in consultation with the Ministry of Commerce, has decided that all persons dealing with various regulatory agencies, such as the Central Excise and Customs Department (including Service Tax Administration), Income tax Department, Offices of Director General of Foreign Trade etc. should be identified with reference to a common identification number.
Circular No. 492/58/99-CX I am directed to say that doubts have been raised as regards charging of excise duty with references to maximum retail price under section 4 A in respect of “multi-piece packages”, on the basis of claim made by certain manufacturers that there is no statutory requirement for declaration of retail sale price on such packages under Standards of Weights and Measures Act, 1976 or any rules made there under.
Circular No. 491/57/99-CX In regard to introduction of this new system, the Director General of Anti-Evasion, who is a member of the Co-operative Working Group of the Central Excise Projects, has already addressed all Chief Commissioners and Commissioners demi officially vide letter D.O. No. DGAE/CIDA/III/99 dated 6th October 1999 outlining the background and the actions required to be taken by the commissioners and other officers. The same should be followed scrupulously to the extent they are not inconsistent to the decisions and guidelines of the board, contained in this Circular.
Circular No. 490/56/99-CX I am directed to say that representations have been received by the Board that in some Commissionerates, the credit of Additional Duty of Customs paid on the goods (other than Capital Goods) classified under Heading 98.01 of the Customs Tariff imported under Project Import Regulations, 1986 has been restricted to 75% on the ground that Rule 57Q(3) restricts the admissible credit in such cases to the extent of 75% only. They have requested that the credit in respect of raw material,
Circular No. 489/55/99-CX I am directed to say after the imposition of Central Excise duty @ Rs. 2 per Kg. on bulk tea, problem of granting of rebate to the merchant exporters has arisen, especially those who purchased the tea from the market or in public auction and export after blending/packaging the same. The problem has now been sorted out by declaration of All Industry Rate of Drawback under sub-serial Number 0921 @Rs. 2 per Kg. (All Central Excise) [to the extent of in digenous proportion] with effect from 1-6-1999, prospectively.
Circular No. 488/54/99-JC Please refer to the various instructions issued by the Board from time to time particularly Circular No. 313/29/97-CX, dated 6-5-1997, Circular No. 319/35/97-CX, dated 27-6-1997 [See 1997 (93) E.L.T. T31] and Circular No. 476/42/99-CX, dated 3-8-1999 [See 1999 (112) E.L.T. T7].
Circular No. 487/53/99-CX I am directed to say that it has been brought to the notice of the Board that rebate claims in respect of duty paid on processed textile fabric used as material for manufacture of made-up (export goods) are being denied on the ground(s) that the claimants did not follow the prescribed procedure for export under claim for rebate of duty on excisable materials in terms of rule 12(1)(b) read with notification No. 42/94-CE(NT) dated 22.9.94 as amended [AR-5 procedure] – such as, in some cases no declaration was given
