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. 396/29/98-CX On the question of recovery of dues during pendency of stay application before the Commissioner (Appeal), the matter was examined by the Board and necessary instructions were issued vide Circular No. 23/90-CX.6 dated 12.12.1990 issued from F.No. 209/ 107/89-CX.6 and Circular No. 16/92-CX.6 dated 12.11.1992 issued from F.No. 208/59/92-CX.6. According to these instructions, Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudicated before resorting to coercive measures to recover such dues.
Circular No. 395/28/98-CX SSI units and medium units paying annual revenue of less than Rs. 1 crore need not be audited in the above manner. Instead there will be a system of Selective Audit keeping in mind the units which are manufacturing evasion-prone commodities, using costly raw materials, showing negative growth of revenue etc. SSI units should be visited only on written permission of an officer not below the rank of Assistant Commissioner.
Circular No. 394/27/98-CX I am directed to draw your attention to Board”s Circular No. 249/83/96-CX dated 11.10.96, regarding introduction of self-assessment system. Under this system, the assessee is himself required to assess the duty liability and prepare a return on a monthly-basis (for SSI on quarterly basis) and submit to scrutinise the returns in the manner prescribed in the aforesaid Circular. The assessees are also required to file declaration under rule 173B for the purpose of classification of the goods and a declaration under rule 173C for the value of goods in certain specified type of cases.
Circular No. 393/26/98-CX I am directed to say that the Government is concerned over lack of systematic and real responsiveness in the Indirect Tax Administration. It is felt that there is immediate need for having a professional and efficient approach towards providing responsive Tax Administration. In this connection, it is necessary that all intimations, declarations and queries received from the Members of trade
Circular No. 391/24/98-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rule, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure. It is once again reiterated that the schemes of Record Based Control and Production Based Control are comprised in Self Removal Procedure. Therefore, instructions contained in Chapter 7 of the Self Removal Procedure Handbook (Corrected) should be scrupulously followed.
Circular No. 390/23/98-CX W.e.f. April, 1998, the MTR is required to be submitted in the revised proforma, a copy of which is enclosed. It may be noted that the MTR should be signed only by the concerned Commissioner of Central Excise and must be sent regularly and well in time i.e. latest by 10th of the following month. Further, no column should be left blank, and in particular, attention may be given to the column “Reasons for pendency”, which should be filled in
Circular No. 389/22/98-CX I am directed to draw your attention to Notification 8/87-CE dated 1.3.97 which exempts the finished products, rejects, wastes or scraps specified in the Schedule to the CEntral Excise Tariff Act, 1985 and produced or manufactured, in a 100% EOU or FTZ wholly from the raw materials produced or manufactured, in India and sold the DTA from the raw materials produced or manufactured,
Circular No. 388/21/98-CX I am directed to draw your attention to rule 173MM of the Central Excise Rules, 1944 which permits entry of exported goods which are re-imported and returned to the factory, and the corresponding procedure contained in Para 14 of the Board”s Circular No. 87/87/94-CX dated 26.12.1994, whereby Commissioners is the competent authority to grant permission. It has been represented to the Board that the procedure should be simplified and the jurisdictional Assistant Commissioner of Central Excise should be authorised to give such permission.
Circular No. 387/20/98-CX Under Notification No. 1/95-CE, dated 4.1.95 and Notification No. 126/94-CE, dated 2.9.96 100% Export Oriented Units and Units located in EHTP/STP/ETZ are permitted to remove the goods manufactured, produced, processed and packaged in the unit for the purpose of repair, re-processing etc. without payment of duty after seeking necessary permission from the jurisdictional Assistant Commissioner of Central Excise.
Circular No. 386/1/98-CX Fly Ash/ Coal Ash (Cinder) were exempt from Central Excise duty vide Notification No. 76/86 dt. 10.2.1986. In the Budget 1996-97, Notification No. 76/86 was amended vide Notification No. 11/96 dt. 23.7.1996. consequent to which “Cinder” was deleted from the Schedule to Central Excise Tariff Act, 1985.
