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. 424/57/98-CX It was brought to the notice of the Board that consequent upon rescinding of Rule 56 A of the Central Excise Rules, 1944 containing the provisions of Proforma credit end extension of Modvat credit to the goods covered under the said Proforma credit with effect from 20th May, 1944 certain intermediate products such as covered rubber thread, covered spandex yarn etc. which arose during the course of manufacture of final products remained outside the purview of the provisions of Modvat credit.
Circular No. 423/56/98-CX Certain doubts have been raised regarding whether the erroneous refunds granted could be recovered by recourse to review under Section 35-E of the Central Excise Act or demands under Section 11A within the statutory time limit as laid down.
Circular No. 422/55/98-CX I am directed to draw your attention to Notification No. 26/98-CEE (NT) dated 15th July, 1998 and Order Nos. 10/98-Central Excise 23rd July, 1998 and 11/98-Central Excise dated 10th August, 1998, both issued thereunder, relating to extention of the provisions of Chapter VII of the Central Excise Rules, 1944 to excisable goods specified in the Schedule to the Central Excise Tariff Act, 1985 for storage in a warehouse and export therefrom.
Circular No. 421/54/98-CX I am directed to refer to notification No. 14/98-CE (NT) and 21/98-CE (N.T.), both dated 2.6.98 whereby MODVAT credit of duty paid on inputs used in or in relation to the manufacture of final products was restricted to extent of 95% of such duty.
Circular No. 420/53/98-CX The Board has been concerned about the delay in filing of CAs against the adverse CEGAT Orders and with the fact that the Supreme Court has not been condoning such delays and has been dismissing the Revenue appeals without going into the merits of the case. The Board has been emphasising the need for expeditious submission of C.A. proposals and recently it has issued instructions vide Cir. No. 402/35/98-CX (F.No. 390/107/97-JC) dated 9th June, 1998 emphasising against the need for submission of CA proposals, complete in all respects,
Circular No. 419/52/98-CX I am directed to say that the Government is concerned about the present practices and their efficiency in properly administering the Modvat Scheme. It is noticed, inter alia, that the payment of duty from the Modvat Credit account as a percentage of total revenue has increased substantially and consistently during the last decade or so. Consequently, the marginal rate of increase in revenue is not high as it should be. It is felt that some of the manufacturers have taken credit for which they were/ are not entitled, thus causing unwarranted distortion in revenue collection.
Circular No. 418/51/98-CX I am directed to say that notification Nos. 31/98-CE(N.T.), 32/98-CE (N.T.), 33/98-CE(N.T.) and 34/98-CE (N.T.), all dated 24.8.1998, have been issued under rule 12 of the Central Excise Rules, 1944, providing for grant of rebate of duty of excise on non-alloy steel ingots and billets and non-alloy steel hot re-rolled products, exported out of India or used as materials in the export goods, where duty is paid under Section 3A of the Central Excise Act, 1944.
Circular No. 417/50/98-CX I am directed to draw your attention to the Central Excise 11th Amendment Rules, 1998, vide notification No. 30/98-CE(N.T.) dated 24.8.1998, whereby sub-rule (3) of rule 12 of the Central Excise Rules, 1944 has been substituted.
Circular No. 416/49/98-CX It has been brought to the notice of the Board that there exists some doubt in the field formations with regard to powers of entertaining refund applications in cases where refund has to be granted under provisions of Rule 97 and Rule 173 (L) read with Section 11B wherein the goods originally manufactured and cleared for home consumption on payment of duty are returned to another factory, related or not to the original factory, for repair,
Circular No. 415/48/98-CX I am directed to draw your attention to para 5.2 of the Board”s Circular No. 81/81/94-CX dated 25/11/1994 and para 6.2 of Board”s Circular No. 87/87/94-CX dated 26/12/94, wherein it has been provided that where the AR4 indicates that the export is in discharge of an export obligation under a Quantity-based Advance License or a Value based Advance Licence issued under the Duty Exemption Scheme, the consignment should invariably be examined and sealed by the Superintendent of Central Excise himself.
