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. 289/5/97-CX Representations have been received to the effect that consequent to Board”s letter of even number date 26.8.96 wherein it was mentioned that the benefit on notification No. 1/ 95-CE dated 4.1.95 cannot be extended to goods, inter – alia, air-conditioners used for maintenance/ repair of machinery, computer, etc., field formations are not allowing the benefit of the said notification even to those cases where such air-conditioners are required and essential for the manufacture or production of goods by a 100% EOU/ EHTP/ STP unit
Circular No. 288/4/97-CX Consequent upon introduction of self assessment system, amendments in Rule 9B has been affected by Notification No. 36/96-CE(NT) dated 20.11.96 to align it to the new system. The assessee may request for provisional assessment in two situations
Circular No. 287/3/97-CX Sub-Section (2) of Section 4 of the Central Excise Act, 1944 provides for exclusion of the cost of transportation from the place of removal to the place of delivery, from the value of excisable goods, where the price thereof for delivery at the place of removal is not known and the value is determined with reference to the price for delivery at a place other than the place of removal.
Circular No. 286/2/97-CX On gate passes issued by 100% EOU for the period 1.4.94 to 10.8.94 and on invoices issued by such units for the period 11.8.94 to 12.2.96 on the ground that these documents were not prescribed as a document for the purpose of Modvat.
Circular No. 285/1/97-CX I am directed to enclose the text of the scheme announced by the Government to allow reversal of the Modvat credit availed by exporters in contravention of the conditions of the Value Based Advance Licensing Scheme which has already been circulated by the Directorate of Drawback vide DO F.No.605/140/95-DBK dated 3.1.97. The conditions subject to which the benefit of the present scheme is being extended is set out in the enclosed 1 text.
Circular No. 284/118/96-CX Discharge of the bond/ grant of credit in running bond account in cases where bond is executed under rule 13 or rule 14 in invariably delayed because of the time taken in reaching acceptance of proof of export in the office of Jurisdictional Range Officer from the Maritime Commissioner. In this regard, suggestions have been made that instructions could be issued by allowing provisional credit in running bond on the strength of exporters” copy of AR-4 certified by Customs
Circular No. 283/117/96-CX It has been represented to the Board that the field formations have taken a view that credit on inputs cleared as such for export under bond cannot be allowed to be utilised for payment of duty on final products cleared for home consumption nor can it be refunded in cash. In this regard
Circular No.282/116/96-CX It has been brought to the notice of the Board that after the amendment of Rule 57G vide notification No. 14/96-CE (NT) dated 23.07.96 specifying the documents for the purpose of modvat, the credit is being denied by the field formations is cases where the duty has been paid on the inputs under Rule 57F (1)(ii). In this regard it has been stated that under amended Rule 57G
Circular No. 281/115/96-CX-3 I am directed to say that doubts have been expressed as to whether Cardenol is a product of Cashew Industry and accordingly entitled to the benefit of exemption from Central Excise duty under notification No. 115/75-CE dated 30.4.75.
Circular No. 280/114/96-CX Under Boards Circular No. 128/39/95-dated 25.5.95, it was clarified that imitation or real zari made of gold, silver thread or man-made metallic yarn made out of duty paid polyester film (metallised / lacquered) namely kaseb, kalabatu. tilla, wire thread or zari thread and metallic yarn should be treated as handicrafts for the purposes of Notification No. 76/86 dated 10.2.86.
