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. 268/102/96-CX It has been observed by the Board that CEGAT, in some cases, had held that show Cause Notice are time barred in as much as ingredients of suppression of fact, willful mis-statement, etc. have either not been stated in the SCN or have not been substantiated as laid down by the Supreme court in the case of Commissioner of Central Excise vs. H.M.M. Ltd. -1995 (76) ELT 497.
Circular No. 267/101/96-CX Selective Audit of duty paying units other than those in SSI sector and medium scale units will ordinarily be conducted by Audit groups located at the Commissionerate Head quarters about once a year for all major units. However, in some Commissionerates, some Audit Parties may function from important industrial centers where D.C. (s) have been posted.
Circular No. 266/100/96-CX 13(a) As reported by audit the number of provisional assessment cases pending finalisation has almost doubled in 30 Commissionerates. during last 3 years (from 7720 in 1992-93 to 14384 in 1994-95). Was the delay in finalisation of provisional assessment ever reviewed at Board/ Ministry level or any study got conducted by the Directorate of inspection or any similar other organisation ? If so, please furnish details.
Circular No. 265/99/96-CX References have been received by the Board in regard to the procedure to be followed for movement of inputs/ semi processed goods for job work after insertion of Rule 57F(3A). The points raised and the clarifications
Circular No. 264/98/96-CX In am directed to refer to the above mentioned CEGAT Order which is reported in Excise Law Times as 1996 (81) ELT 676 (T). In this case, the Tribunal has decided that the duty paid on inputs of which Modvat Credit has been taken is not to be added in the cost of the raw material while determining the assessable value of the final product. Against this CEGAT Order, the Department had filed an appeal in the Supreme Court of India
Circular No. 263/97/96-CX It has been brought to the notice of the board that there have been inordinate delays in acceptance of proof of exports in the cases where exports are being effected under Bond. As a result, a lot of funds of the exporters are blocked.
Circular No. 262/96/96-CX A doubt has arisen whether rebate of Central Excise duties paid on the goods exported by debit through RG 23C account, can be paid in cash/ by cheque or not. Representations have been received that on account of this doubt several claims of rebates are pending for long.
Circular No. 261/95/96-CX Attention is drawn to Notification 162/86-CE dated 1/3/86, as it was prior to 28/2/1993 which granted concessional rate of duty to saloon cars provided a certificate was required to be furnished to the satisfaction of the Assistant Collector, (now Assistance Commissioner) from the State Transport Authority to the effect that such saloon cars has been registered for use solely as a taxi, within three months from the date of removal or such extended period as the Assistant Collector may allow.
Circular No. 260/14/96-CX I am directed to say that doubts have been expressed regarding correct classification of Zinc Chrome whether under heading No. 28.41 or 32.06 of the Central Excise Tariff Act, 1985. Zinc Chrome is available in 3 varieties, viz. type 1, type 2 and type 3. Whereas type 1 has got pigmentary properties, type 2 and type 3 have got anti-corrosive properties.
Circular No. 259/93/96-CX I am directed to enclose* herewith a copy of Hon”ble Supreme Court”s judgement dated 30.3.1995 [1996 (83) ELT 492 (SC)] in the case of Shree Baidyanath ayurved Bhavan Ltd. whereby the Hon”ble Court has dismissed the appeals of M/s. Shree Baidyanath Ayurved Bhavan Ltd. and upheld the CEGAT Orders No. 438-439/85-C dated 7.6.1985 [1985 (22) ELT 844 (Tribunal)], No. 496/85- C dated 10.7.1985 [1985 (22) ELT 175 (Tribunal)], No. 714-715/90-C dated 10.7.90 [1991] (51) ELT 502 (Tribunal)], and No. 22/91-C
