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. 385/18/98-CX Please find enclosed copy of paras 42 to 45 of the 14th Report of the PAC (11th Lok Sabha) 1996-97. The PAC has observed that the present manner of transfer of cases to Call book is not satisfactory. such transfers raise doubts regarding the manner of disposal of some of the provisional assessment cases themselves, from the list of outstanding cases. While the Board had issued instructions to Commissioners to review the case transferred to call books done (Board”s DO Letter F.No. 101/2/92-CX.3. dated 4th March, 92
Circular No. 384/17/98-CX I am directed to say that representations have been received by the Board to the effect that if the EOU is claiming exemption under Notification 8/97-CE dated 1.3.97, the Central Excise Authorities are insisting on payment of additional duties of excise leviable under Section 3 of the Additional Duty of Excise (Textiles and Textile Articles) Act, 1978.
Circular No. 383/16/98-CX Instances have come to the notice of the Board regarding the undue hardship being caused to the Trade on account of ignorant as well as bureaucratic style of functioning of the Central Excise Officers posted in 100% EOUs. This hampers the working of the units and affects their export performance adversely.
Circular No. 382/15/98-CX I am directed to say that the Public Accounts Committee of the 11th Lok Sabha in 14th Report (1996-97) have gone through the problem of pendency of provisional assessment cases in Central Excise and have made recommendation inter-alia, making specific provision prescribing time-limit for finalisation of provisional assessment cases. They have also expressed concern that in many cases in the past, the bank guarantees were not renewed. In this regard, they have recommended for strict monitoring, ensuring adherence to instructions and in case of failures on the part of the field officers, to fix responsibilities.
Circular No. 381/14/98-CX I am directed to say that certain doubts have been raised regarding proper classification of plastic casing/ cappings and their fittings. The plastic Casing Capping and Fittings Manufacturers Association has pointed out the there is no uniformity in the classification of plastic casing-cappings and their fittings. In some Commissionerates these articles are being classified as “other articles of plastics” falling under heading No. 3926 of CET
Circular No. 380/13/98-CX I am directed to say that a doubt has been raised regarding classification of plastic pipes, pipe fittings and other plastic components of sprinkler irrigation equipment; whether they would be classifiable under sub-heading 8424.91,
Circular No. 379/12/98-CX I am directed to say that doubts have been expressed regarding correct classification of products which are claimed to be medicines within the Yunani, Siddha and Homeopathic systems of medicine under the Central Excise Tariff Act, 1985.
Circular No. 378/11/98-CX The undersigned in directed to refer to Board”s Circular No. 4/85(F.No. 6/15/85-CX.1) dt. 14.2.85 regarding addition and exclusion of sales-tax in the assessable value. The trade has raised a doubt about the deductions given in respect of sales tax leviable by State Government, while determining the Assessable value.
Circular No. 377/10/98-CX I am directed to refer to the notification No. 61/97-CE(NT) dated 11.12.97 whereby, inter alia, sub-rule (3) and sub-rule (4) of Rule 173H have been amended. Now, it is provided that under sub-rule (3), the Chief Commissioner will grant permission by special or general order a
Circular No. 376/9/98-CX Representations have been received from the EHTP Units through the Department of Electronics that there is inordinate delay in rewarehousing the import consignments by the excise ranges. It has been represented that the excise ranges take almost a day in -re warehousing the bonded goods from the port of import to the EHTP Units. As a consequence of this production gets held up till the consignment is re-warehoused.
