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. 460/26/99-CX I am directed to say that the Standing Committee on Finance on Demands-for-Grants (1999-2000) of Ministry of Finance (Department of Revenue) in its Twenty First Report emphasized the need for evolving a multi-pronged strategy to check evasion of central excise duty.
In exercise of the powers conferred by sub-section (5) of section 32A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby establishes the three additional Benches of the Customs and Central Excise Settlement Commission each at Mumbai, Chennai and Calcutta
Notification under Section 32 – In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 32 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby constitutes a Commission to be called the Customs and Central Excise Settlement Commission
Circular No. 459/25/99-CX I am directed to draw your attention to the Notification No. 37/99-Central Excise (N.T.) dated 4th June, 1999 whereby rule 173C of the Central Excise Rules, 1944 have been amended to incorporate Sub-rule (2a) containing a provision for filing of “Declaration” by the Central Excise assessees who manufacture the excisable goods notified under Section4A of the Central Excise Act, 1944.
Circular No. 458/24/99-CX I am directed to say that in pursuance of the announcement by the Finance Minister in his Budget Speech 1999-2000 that as a measure of simplification of administrative procedure, the SSI units will be permitted to pay excise duty on monthly basis with effect from 1st June 1999, Notification No. 36/99-Central Excise (N.t.) dated 26th May, 1999 has been issued whereby new Rule 173GG has been inserted.
Circular No. 457/23/99-CX I am directed to say that in Para 68 of the Budget Speech (1999-2000), the Finance Minister had announced that the factories paying more than 5 crores excise duty in a year will not be required to maintain their records in a specific format prescribed by the Excise Department. The records maintained in the normal course of their functioning would be accepted as adequate.
Circular No. 456/22/99-CX Representation have been received from the trade regarding difficulties faced in availing of benefit of exemption applicable of goods manufactured at the site of construction for use in construction work at such site vide Notification No. 5/98-CE dated 2.6.98 (S.No.182). It has been stated that the beams / girders or other fabrication work are not presently manufactured at the site due to traffic problems it could cause (especially in case of flyovers at busy road junctions).
Circular No. 455/21/99-CX I am directed to refer to the Drawback Section”s Notification No. 77/98-Customs and Circular No. 81/98 – Customs dated 16.10.98 and 27.10.98, respectively issued vide their f. no. 605/70/98-DBK regarding “Special Advance Licensing Scheme” for manufacturer exporters of electronic products.
Circular No. 454/20/99-CX I am directed to say that certain doubts have been expressed whether upgradation of computer system by increasing the storage/processing capacity of computer system etc. will amount to manufacture under the Central Excise Act, 1944.
Circular No. 453/19/99-CX It has been brought to the notice of the Board that the Commissioners of Customs and Central Excise in the field are generally neither filling Cross Objections under Section 35B (4) of the Central Excise Act or Section 129A (4) of the Customs Act against the appeals filed by the assessees/importers in CEGAT, nor they are sending comments on such appeals – even where stakes has often to seek comments in specific cases,
