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. 346/62/97-CX It has been brought to the notice of the Board that there are delays in acceptance of bond furnished by an exporter under Rule 13 of Rule 14 of the Central Excise Rules, 1944 which adversely affect their export schedule. It has been emphasized time and again that the exports should be given top priority and the best possible facilitation measures should be taken to promote exports.
Circular No. 345/61/97-CX Whether the items emerging during the course of ship breaking falling outside the ambit of Section XV of the Schedule to the Central Excise Tariff Act, 1985 would be treated as excisable and are chargeable to Central Excise Duty.
Circular No. 344/60/97-CX Representations have been received from the Trade regarding denial of Modvat Credit on Transformer Oil used in the manufacture of transformers on the ground that the said item can not be treated as an input under Rule 57A of Central Excise Rules, 1944.
Circular No. 343/59/97-CX I am directed to draw your attention to Board”s Circular NO. 209/43/96-CX (F.No. 209/62/95-CX.6) dated 9.5.96 vide which rebate in respect of duty element suffered on processing of cotton fabrics used for manufacture of made-up articles exported was allowed to be claimed by the exporters of such made-ups. Similar facility facility was extended to exporters of man-made fabrics/ sarees. A doubt has been raised whether after the issue of notification No. 49/96-Cus. (N.T.) dated 22.10.96, the aforesaid Circulars are valid.
Circular No. 342/58/97-CX I am directed to refer to the Chapter notes introduced in this year”s budget enlarging the scope of the term “manufacture” in respect of products falling under chapters 28, 29, 34, 35, or 38 of the central excise tariff.
Circular No. 341/57/97-CX I am directed to say that doubts have been expressed about the appropriate classification of instrument cluster whether under heading 87.08 as parts and accessories of motor vehicles or under heading 90.31 as measuring and checking instrument.
Circular No. 340/56/97-CX Notification No. 8/96-CE dated 23.7.96 was issued exempting all goods falling under heading No. 52.02 produced or manufactured in a free trade zone and brought to any other place in India or by a 100% export-oriented undertaking and allowed to be sold in India, form so much of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985, as is in excess of nil duty.
Circular No. 339/55/97-CX In a case where importer had not only misrepresented that facts before the Commissioner but had also filed manipulated and fabricated documents, the Law Ministry was consulted on the point as to whether fresh Show Cause Notice can be issued by the Department under the proviso for extended period of 5 years.
Circular No. 338/54/97-CX I am directed to say that some of the importers imported “Acrylamide” and claimed duty free clearance under Notification No. 203/92-Cus as “Synthetic Adhesive” for use in the manufacture of leather goods i.e., shoe upper, leather articles, bags etc. In one of the cases, that Asstt. Commrs. of Customs as rejected the claims of the importers for duty free clearance of “Acrylamide” but subsequently the importers have managed to get favourable order at the lavel of Commr.
Circular No. 337/53/97-CX An instance has come to notice of the Board where a jurisdictional Commissioner had filled an appeal in CEGAT against the Commissioner (A)”s order remanding the case to Assistant Commissioner to determine whether various goods were eligible for modvat credit as per definition of the capital goods. As the Commissioner (Appeal)”s order was of the nature of simple remand there was no need of filing appeal against this order
