Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters....
Excise Duty : The MOOWR scheme offers deferred duties, export benefits, and operational ease for manufacturers in India, aiding growth but facin...
Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...
Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...
Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
Excise Duty : Govt clarifies tax increase on tobacco products, citing changes in excise duty on cigarettes and GST rules. Revenue funds overall ...
Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...
Excise Duty : Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dat...
Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...
Excise Duty : Delhi High Court rules mandatory pre-deposit under Section 35F for tax appeals filed after 2014 amendment cannot be waived, citing...
Excise Duty : Chhattisgarh High Court sets aside Central Excise show cause notices pending over 11 years, citing unreasonable delay and statutor...
Excise Duty : Rajasthan High Court criticized the CESTAT for failing to consider and discuss the binding precedent set by the Supreme Court in B...
Excise Duty : CESTAT Mumbai rules Spacewood Furnishers eligible for cash refund of CVD/SAD/Cesses paid post-GST for Advance License default unde...
Excise Duty : CESTAT Chennai dismisses tax appeals against Orchid Healthcare, ruling pre-resolution government dues not in NCLT plan are extingu...
Excise Duty : CBIC sets up interim boards for settlement across Delhi, Kolkata, Mumbai, and Chennai, appointing principal chief commissioners an...
Excise Duty : Four Interim Boards for Settlement under Central Excise Act established in Delhi, Kolkata, Mumbai, and Chennai by CBIC notificatio...
Excise Duty : Indian government revises central excise duty on petrol to Rs. 13/litre and diesel to Rs. 10/litre, effective April 8, 2025....
Excise Duty : CBIC assigns post-GST legacy excise and service tax appeals to designated officers for adjudication. Details available in attached...
Excise Duty : Govt extends provisions under Excise Notification 11/2017 from 2025 to 2026. Changes take effect on February 2, 2025....
Cir. No. 28/28/94-CX In continuation of this Department”s letter of even number dated 21.07.93 it is informed that vide sub-clause (a) of clause 63 of the Finance Bill, 1994, section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 has been imposed to be amended so as to explicitly provide that the provisions of the Central Excise Act and Rules made thereunder relating to Offences and Penalties shall be applicable in respect of this Act also.
Cir.No. 25/25/94-CX It has been brought to the Board”s notice that there is no uniformity in the crediting of the collected on account of sale of rejects and 25% of production into Domestic Tariff Area by the EPZ/100% EOUs. This has been examined and it is clarified that such duty is charged under section 3 of the Central Excise & Salt Act and therefore it should be credited under the sub-head “0038 – Union Excise Duties”.
It has been observed that in some cases, difficulty was being experienced to execute judgements delivered by various Courts in favour of the Department as banks are not prepared to honour their guarantees and pay up in terms of bank guarantees unless certified copies of the Court”s judgements are made available to them
Circular No. 24/24/94-CX Representations have been received that benefit of Notification No. 202/88- CE has been denied to the product commercially known as bright bars. In Rajkot Collectorate a view has been taken that bright bars are covered under the expression “Other bars and rods” referred at note I (m) of Chapter note to Chapter 72 and are not entitled for exemption under Notification No. 202/88-CE
Circular No. 23/23/94-CX Kind attention is invited to Board”s Circular F. No. 167/2/94 – CX.4 dated 11.1.1994 (copy enclosed as Annex.I) introducing a new numbering system in respect of Orders issued under Section 37-B and other Circulars/instructions/clarifications. This system is being followed in respect of the numbering of orders, issued under Section 37-B of Central Excise & Salt Act, 1944, with effect from 20.12.1993 when Section 37-B Order no. 23/23/93 dt. 20.12.93 was issued
Circular No. 22/22/94-CX.6 You are requested to furnish the details of recoveries exceeding Rs. 50 lakhs made in Central Excise case and progress of prosecutions launched to the Director General (Anti Evasion), New Delhi by 15th of every month.
Circular No. 21/21/94-CX.6 The matter has been examined by the Board. It is observed that Rule 9 and 49 and also Rule 173G of Central Excise Rules, 1944 pre-suppose payment of duty for each consignment by debit to account-current. It has, therefore, been decided that clearances of liquified gas in tanker lorries should not be allowed without payment of duty
Circular No. 20/20/94-CX Reference is invited to Board”s D.O.F. No. 275/68/91-CX.8A (Pt.) dt. 17.10.92 enclosing a copy of O.M. No. 53/3/91-Cab. dt. 31/21/91 issued by the Cabinet Sectt.
Circular No.19/19/94-CX Representations have been received that in certain Collectorates the process of galvanisation has been treated as a manufacturing activity within the meaning of Section 2(f) of the Central Excise and Salt Act, 1944.
Circular No.18/18/94-CX In terms of notifications No. 73/90-CE dated 20th March, 1990, Concessional rate of duty of 15% have been prescribed for Rural Automatic Exchanges (RAX) (upto 512 Ports) subject to the condition that the manufacturer produces at the time of clearance a certificate from an officer not below the rank of General Manager in the Department of Telecommunications of the Government
