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. 279/113/96-CX M/s Indian Oil Corporation Ltd. had availed exemption under Notification No. 120/84-CE dated 11.5.84 in respect of clearances of circulating oils and hydraulic oils from refinery situated at Trombay. SCN”s were issued for imposition of penalty on the ground that these oils were not ordinarily used as lubricating oils.
Circular No. 278/112/96-CX Representations have been received to the effect that additional duty of excise under Additional Duty of Excise (Textile & Textile Articles) Act, 1978 (hereinafter referred to as the said Act) is being demanded on goods exported under bond under rule 13 of Central Excise Rules, 1944 causing undue hardship to exporters and it has, therefore, been requested to issue a suitable clarification.
Circular No. 277/111/96-CX It has been brought to the notice of the Board that credit have been denied/ sought to be denied by the field formations in cases where the assessees having their factory/ unit already in operation, had availed and utilised Modvat credit of specified duty on capital goods immediately after receipt of the capital goods in their factory
Circular No. 276/110/96-TRU Rules 57Q of the Central Excise Rules, 1944 allows credit of duty paid on capital goods used by the manufacturer of Specified goods. Capital goods eligible for credit have been defined in Explanation (1) annexed to Rule 57Q. Clause (a) to (c) of the said explanation cover specified capital goods falling under Chapter 82, 84, 85 and 90 and clause (d) covers components, spares and accessories of the said capital goods.
Circular No. 275/109/96-CX I am directed to invite attention to the various points raised with regard to availing of credit under the Modvat Scheme, documentation and procedure to be followed. In this connection the points raised by trade and the Commissioners and the Clarification
Circular No. 273/107/96-CX Please find enclosed* herewith Notification No. 36/96-CE (NT) issued in order to give effect to the self-assessment procedure. The implications of various amendments have already been elaborated in Board”s Circular No. 249/83/96-CX dated 11.10.96.
Circular No. 274/108/96-CX I am directed to draw your attention to the revised proforma of the Personal Ledger Account (PLA) annexed with Circular No. 249/83/96-CX dated 11th October, 1996 and to say that no notification is being issued for revised proforma because the existing proforma was also prescribed only be an executive instruction by virtue of power conferred on the Commissioner of Central Excise by Rule 9 and Rule 173G (1), to prescribe the form and manner of maintaining the PLA
Circular No. 272/106/96-CX Attention in invited to Notification No. 36/96-C.E. (NT) dated 20.11.96 whereby the new Sub- rule 3A has been inserted in Rule 173C, of the Central Excise Rules, 1944 (Hereinafter referred to as “the said rules”), whereby an assessee is required to declare to the proper officer his marketing pattern, discount structure
Circular No. 270/104/96-CX Representations have been received regarding difficulties being faced in despatching liquid gases in tanker lorry on account of the exceptional nature of the gods whereby the quantity of delivery can be ascertained only after the goods are actually delivered from the specialised cryogenic tankers into the tankers of the buyers.
Circular No. 269/103/96-CX A case has come to the notice of the Board wherein a Commissioner of Central Excise held mutual discussion with a Public Sector Undertaking and decided the case in favour of the Public Sector Undertaking.
