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. 356/72/97-CX Attention is invited to Ministry”s Section 73B Order No. 50/4/97-CX dated 5th November, 1997 and 51/5/97-CX dated 20.11.1997 issued from F.No. 103/5/96-CX.3 where under classification of “Nycil Prickly Heat Powder” was ordered to be made under heading 33.04.
Circular No. 355/71-CX The question of inclusion of after-sale service expenses in the assessable value has since long been settled after the Supreme Court judgement in the case of Bombay Tyre International. However, a doubt has now been raised relating to the inclusion of expenses of pre-delivery inspection (PDS) and three initial services performed free of cost during initial usage of the vehicle by dealers in the assessable value of motor vehicle
Circular No. 354/70/97-CX It has been brought to the notice of the Board that there are inordinate delays in acceptance of proof of export where goods are exported through an Inland Container Depot/ Customs Freight Stations (ICDs/ CFSs) because of delayed receipt/ non-receipt of the Transference Copies from the Customs formations at the port of exit. This causes delay in getting rebate claims or in fulfilment of conditions of bonds executed for exports without payment of duty. In many cases
Circular No. 353/69/97-CX I am directed to say that Board vide its Circular No. 6/86-CX.4 dated 25.09.1986 had issued certain clarifications regarding the classification of various parts and accessories of refrigerating and air-conditioning machinery and appliances to enable the field formations to eliminate divergence in the practice of assessments of these products. In the said Circular, general guidelines were given for determining the classification of various parts and accessories of refrigerating
Circular No. 352/68/97-CX Your attention is invited to Board”s Circular No. 24/91-CX-8 dated 1st July, 1991 which prescribes issuance of pre-authenticated CT-3 form booklet to 100% EOU”s for obtaining raw material free of duty as and when required without seeking permission from the Central Excise Authorities every time. It has been brought to the notice of the Board inspite of these instructions the facility of pre-authenticated CT-3 forms is generally denied to the EOU”s.
Circular No. 351/67/97-CX Representations have been received by the Board that in some Commissionerates the credit of additional duty of Customs paid on the capital goods (classified under heading 98.01 of the Customs Tariff), 1986
Circular NO. 350/66/97-CX A point was raised in the 36th Customs and Central Excise Advisory Council Meeting held on 10th January, 1997 that the Central Excise officers take undue time in deciding show-cause-notices, wherein replies are already furnished by the assessees in context of Modvat Credit case. Ordinarily, when a show-cause-notice is issued to the assessee, the utilization of the credit to the extent of the amount specified in the show-causes under financial hardships to the assessee is those cases wherein Modvat Credit is found admissible to the assessees on adjudication.
Circular No. 349/65/97-CX The Board has observed with concern that some of the Commissioners are not yet observing the Board”s instructions contained in Board Circular No. 313/29/97-CX (F.No. 390/107/97-JC) dated 6.5.97 as well as Circular No. 332/48/97-CX (F.No. 390/107/97-CX) dated 9.9.97. Copies of these circulars with enclosure of Law Ministry letter No. 34(6)-97-IWSU dated 12.5.971 are enclosed for ready reference.
Circular No. 348/64/97-CX I am directed to say that certain doubts have been raised regarding the proper classification of bulk insecticides, pesticides and other similar chemicals. Some of the associations have pointed out that there is no uniformity in the practice of assessment and in some commissionerates, excise duty is being charted @ 18% whereas in other places, such bulk pesticide chemicals are classified under heading No. 38.08 of the Central Excise Tariff.
Circular No. 347/63/97-CX Please refer to the Board”s instructions issued vide D.O.E. No. 389/934- 39/91-JC dated 11.8.92 containing revised instructions on scrutiny of O-in-O, appellate orders etc., copy of which is enclosed1 herewith for ready reference. In these instructions, it was desired, inter alia, that copies of O-in-Original passed by Collectors were to be reviewed by the Principal Collectors and the same were not to be endorsed to the Board directly. Similarly O-in-A passed by the Collectors (A) were also not required to be sent to the Board.
