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. 319/35/97-CX In this regard your attention is invited to Board”s Circular No. 313/29/97-CX dated 6.5.97 issued from F.No. 390/170/97-JC wherein it was stated that Commissioners should send detailed proposals for filing Civil Appeal in those cases where CEGAT orders, relating to rate of duty and valuation for the purpose of assessment are not acceptable to them
Circular No. 326/42/97-CX I am directed to say that it has been decided to invoke the provisions of section 3A of the Central Excise Act, in respect of hot re-rolled products made by re-rollers. Notification No. 23/97-CE (NT), dated 25.7.97 has been issued to notify such products under section 3A.
Circular No. 325/41/97-CX The Government have decided to notify ingots and billets of non-alloy steel classifiable under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to Central Excise Tariff Act, 1985. These goods have accordingly been specified as “notified goods” under sub-section (1) of section 3A, vide notification No. 23/97-Central Excise (NT), dated the 25th July, 1997.
Circular No. 324/40/97-CX I am directed to enclose a copy of notification No. 21/97-CE (NT) dated the 16th July, 19971. The Central Excise (Fifth Amendment) Rules, 1997 has come into enect on the 16th July 1997.
Circular No. 323/39/97-CX I am directed to refer to Board”s circular No. 59/88-CX-8 dated 27.10.88 (F.No. 263/32/88-CX 8) wherein it was clarified that small scale units who have opted for full exemption under notification No. 175/86-CE., could be permitted to avail exemption on goods cleared for home consumption under the said notification and to take credit of duty paid on inputs used in the manufacture of goods exported under bond or on payment of duty.
Circular No. 322/38/97-CX I am directed to refer to Board”s Circular No. 285/1/97-CX dated 10.1.1997 under which Central Excise formations were directed to furnish the particulars in the proforma enclosed to the aforesaid Circular to the Commissioners of Customs, to enable them to take necessary action for the violation of VBAL scheme. Subsequently, further instructions where issued vide Board”s telex F.No. 209/48/95-CX.6 dated 27.3.1997 to the effect that the particulars of DEEC Book / Advance Licence giving their number
Circular No. 321/37/97-CX It has been reported that Board”s Circular No. 10/90/CX.8 dated 13.02.1990 denies modvat credit on raw material for making modvat credit in respect of raw materials as they are capable of being put to various uses one of which is making of ready-to-use packaging material.
Circular No. 320/36/97-CX I am directed to say that doubts have been expressed regarding correct classification of Rubberised Tyre Cord Cord Warp sheets whether or not containing weft yarn used in the manufacture of cycle tyres. It has been reported by field formations that cycle tyre manufactures are using both the type of tyre cords i.e. tyre cord containing only warps and no wefts and tyre cord containing both warps and wefts. It has also been reported that the warp sheets not containing any weft yarn are also known as “fabrics” in the trade parlance.
Circular No. 318/34/97-CX It has been brought to the notice of the Board that certificates are not being issued to the exporters, who have reversed the modvat credit in terms of the instructions and formula contained in Board”s Circular No. 285/1/97-CX dated contain such particulars which may enable the concerned Custom Houses to expeditiously close the DEEC Book.
Circular No. 317/33/97-CX The CEGAT (Eastern Zonal Bench) in the case of Indo Flogates Ltd., v. CCE, Bhubaneswar 1997 (20) RLT 443 (CEGAT -EZB) has decided the issue of unjust enrichment under section 11B holding that if credit notes have been issued, refund is admissible. This decision is given by Single Member Bench.
