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. 248/82/96-CX I am directed to refer to notification No. 30/88-CE which prescribes concessional rate of duty of central excise of 10% for P or P medicaments falling under heading No. 30.03 of the Schedule to Central Excise Tariff and containing specified drugs given in the Annexure to the notification.
Circular No. 247/81/96-CX I am directed to say that doubts have been expressed as to whether the process of tinting of duty paid base white paid base white paint with duty paid stainer to obtain paint of different shades amounts to different shades amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944.
Circular No. 246/80/96-CX I am directed to refer to erstwhile notification No. 75/94-CE dated 1.3.1984. Gases falling under Chapter 27, 28 or 29 produced in a factory and allowed to escape in the atmosphere by flare system or otherwise were exempt from excise duty vide S.No. 14 of the notification.
Circular No. 245/79/96-CX Issue is drawn ot Para 3 of ALC Circular No. 4/96 dated 14.5.96 and Policy Circular No. 10/96 dated 1.8.96 issued by the Directorate General of Foreign Trade. It is provided, inter alia, that if against export of any resultant product more than one input has been allowed in the alternate under the standard input-output norms (for example Bars/ Billets), the credit may be given on the input actually used
Circular No. 244/78/96-CX The Public Accounts Committee in its Report (1994-95) 10th Lok Sabha has observed a huge pendency in the area of verification or refund claims, non verification of PLAs and non-reconciliation of receipts by Chief Accounts offices etc.
Circular No. 243/77/96-CX The proposals made in the budget have been modified in certain respects. Notification Nos. 26/96-CE, 27/96-CE, 29/96-CE (N.T.) to 31/96-CE (N.T.) all dated the 3rd September, 1996 have been issued in this regard. These notification come into force on 4.9.1996.
Circular No. 242/76/96-CX I am directed to say that certain doubts have been expressed as to whether freezers and freezing equipments are covered by the term “other refrigerating appliances and machinery” and whether the effective rate of duty prescribed under Notification No. 53/ 93-CE dated 28.2.1993, 46/94-CE dated 1.3.1994 and 56/95-CE dated 16.3.1995 is available to freezers and freezing equipment.
Circular No. 241/75/96-CX I am directed to say that a doubt has been raised on the interpretation of Notification No. 30/95-CE dated 16.3.95 (S.No. 1) regarding exemption to certain narrow woven fabrics falling within Ch. 58 from Central Excise duty and/ or additional duty of customs
Circular No. 240/74/96-CX Attention in invited to the Budgetary changes effected by Notification No. 15/96-CX(NT) dated 23rd July, 1996 whereby “Matches” have been brought under the purview of Self Removal Procedure. Simultaneously the rules corresponding to physical removal
Circular No. 239/73/96-CX In continuation of Board”s Circular No. 84/84/94-CX (F.No. 9/1/94-CX.I) dated 20.12.94 on the subject noted above, it is hereby further clarified that demineralisation
