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. 486/52/99-CX I am directed to say that the practical difficulties in the accounting system on the question of Excess/shortages noticed at the stockyards/depots of Integrated Steel Plants have been brought to the notice of the Board. The issue also came up for discussion in a meeting of the Committee on Disputes (CoD) in the Cabinet Secretariat,
Circular No. 485/51/99-CX I am directed to say that a doubt has arisen whether in cases where stenters were closed during the period from 16.12.98 to 27.2.99, duty should be paid first and abatement granted subsequently or abatement can be granted without insisting for payment of the duty first.
Circular No. 484/50/99-CX I am directed to draw your attention to Board”s Circular No. 284/118/96-CX dated 31.12.96 as modified by Board”s Circular No. 304/20/97-CX dated 18.3.97, whereas instructions were issued, inter-alia, that in case where bonds have to be furnished under rule 13 and 14,
Circular No. 483/49/99-CX I am directed to say that a doubt has arisen in respect of the formula prescribed under Notification No. 11/99-CE (N.T.) to No. 13/99-CE(N.T.) dated 16.2.99 and Notification No. 30/99-CE (N.T.) dated 11.5.99 for calculating rebate of excise duty paid on processed textile fabrics manufactured by independent processors to the extent that the formula in question does not take into consideration the abatement to be allowed
Circular No. 482/47/99-CX It has been brought to the notice of the Board that few commissionerates have issued trade notices making pre-printing of serial numbers on the invoices generated on computers mandatory, whereas in rest of the commissionerates such pre-printing of serial numbers is not mandatory. This has resulted into diverse practice.
Circular No. 481/47/99-CX I am directed to draw your attention to Board”s Circular No. 426/59/98-CX dated 12.10.98 regarding special facility of self-certification/self-sealing to large manufacturer-exporters and to say that difficulties are being experienced by such exporters in furnishing information ofspecific date and time of sealing/stuffing and clearance in the export plan in terms of para 4 of the above mentioned Circular.
Circular No. 480/46/99-CX Normally in all cases of closure of bank business due to strike by bank employees, the Public gets advance intimation either through the press, or otherwise. In all such cases, the Commissioner should issue suitable Trade Notice to assessee requiring them to make advance arrangements to deposit money into the banks and keep sufficient amounts in their P.L. As so that they do not face any difficulty in the clearance of the goods during period of the strike.
Circular No. 479/45/99-CX Doubts have been expressed as to whether fitting of duty paid parts and components of an air-conditioner in a car amounts to manufacture of a car-air-conditioner. It is observed that generally the auto garages are involved in this type of activity wherein they acquire from market individual parts and components of a car air-conditioner and fit the same in a car. The issue was earlier discussed in the Board”s Circular No. 21/88-CX.4
Circular No. 478/44/99-CX The Chief Departmental Representative, Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi have been making substantial efforts and we have not started putting not only the gist of the cases decided in CEGAT in favour of the Department at Delhi, but even at Chennai. Similar entry at Mumbai and Calcutta is also planned in the near future. Those CEGAT orders can be easily seen on their computers by all the Commissioners once hey see the CDR”s Website pages.
Circular No. 477/43/99-CX I am directed to say that it has been brought to the notice of the Board that there is non-uniformity in the practice with regard to determination of percentage of fly ash in the asbestos cement products for the purpose of eligibility of exemption under Notification No. 60/91 and succeeding notifications presently Notification No. 5/99 (S.No. 179). Some Commissionerates, reportedly have taken a view percentage of fly ash should be determined taking into account weight of all the raw materials including water used in the manufacture whether contained
