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...
The special excise duty was being levied from 1963 upto 1971 by various Finance Acts passed from time to time. It was discontinued from 1972 until 1978 when it was revived by the Finance Act, 1978. Thereafter, it was being levied from year to year by annual Finance Acts.The provisions of these Finance Acts,insofar as the levy of special excise duty is concerned,are identical
Circular No. 176/10/96-CX It has been reported that, in practice, the Divisional Assistant Commissioners had been granting permissions for cutting and re-packing of duty paid fabrics received in lump form, after proper identification vis-a-vis the duty paid document. Supervision charges were also collected in such cases which indicate that the entire activity of cutting and re-packing was carried out under Central Excise supervision.
Circular No. 175/9/96-CX I am directed to say that doubts have been expressed regarding eligibility of fat liquors for concessional rate of duty in terms of Notification No. 12/94-CE dated 1.3.94 as amended by Notification No. 14/95-CE dated 16.3.95.
Circular No. 174/8/96-CX It has been brought to the notice of the Board that the different practices are followed by the Commissionerates regarding verification of refund vouchers & re-concilitation of refunds sanctioned in respect of Central Excise Duties.
Circular No. 173/7/96-CX Notification No. 22/94-CE dated 1.3.94 as amended by Notification No. 101/94-CE date 4.5.94 and Notification No. 18/95-CE dated 16.3.95 prescribed exemption from payment of duty on cartons, or converted types of paper and paper board. It apperars that view has been taken held in the field that the aforesaid exemption is not applicable in respect of printed cartons etc. of corrugated paper of paper board.
Circular No. 172/6/96-CX I am directed to say that certain doubts have been raised regarding the scope of notification no. 1/93-CE dated 1.3.93 as amended relating to the option given to a manufacturer to pay excise duty at the normal rate as per para 4 of the said notification. The point raised is whether a manufacturer who is having two factories
Circular No. 171/5/96-CX In this regard, I am directed to invite your attention to Circular No. 42/88-CX.6 dated 24th May, 1988 (copy enclosed) wherein the procedure for handling of seized documents and records has been prescribed. It is reiterated that whenever any documents/ records are seized, immediate efforts should be made to segregate the documents which are proposed to be relied upon in framing/ establishing the charges, from the remaining documents/ records.
Circular No.177/11/96-CX I am directed to say that the Public Accounts Committee in their 104th Report (10th Lok Sabha) has expressed disappointment over the actions taken by the Department where a manufacturer namely Sipani Automobiles Ltd., Bangalore took fraudulent credit to the extent of Rs. 7684 lakhs in excess of the duty paid on the inputs by availing the credit on forged duty paying documents.
Circular No. 170/4/96-CX It has been brought to the notice of the Board by Maharashtra Chambers of Commerce & Industry that there is difficulty in determination of value of patterns used in foundry industry to be added in the cost of castings for arriving at the assessable value of the castings as the quantity of casting to be made out of a pattern cannot be anticipated and sometimes some modifications or repairs are also made in the pattern after some period of use.
Circular No. 169/3/96-CX I am directed to refer to Notification No. 64/93-CE, dated 28.02.93, as amended, in terms of which saloon cars, used as taxis are effectively charged excise duty @ 30% ad valorem. Since it is not certain, at the time of clearance of a saloon car from the the factory of manufacture, whether it would be used as a taxi, or otherwise
