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. 168/2/96-CX Certain doubts regarding the dutiability of sewing thread falling under heading No. 55.04 of the erstwhile CET (prior to its amendment before Finance Act, 1995) during the period 1994-95 have been raised on the grounds that heading No. 55.04 was not included in note 3 of section XI of the CETA, 1985. Doubts have also been raised in respect of duty liability on sewing thread manufactured by rewinders on the ground that exemption to duty paid yarn subjected to rewinding, reeling etc.
Circular No. 167/1/1996-CX The amendment has been made so as to provide that in respect of capital goods, other than those which are covered under sub-cluse (1) or items (ix) and (x) of sub-clause (d) of clause (1) of explanation to sub-rule (1) of rule 57Q and which are received in the factory of a manufacturer of final products on or after 1.1.1996, the credit shall not be taken in RG 23C, Part II until such capital goods have been installed or used in the factory of the manufacturer.
Circular No. 166/77/95-CX In para 9 of the said Circular it has been, inter alia, clarified that if the containers bear labels/ literature etc. indicating that it is meant for application of hair, as specified under Note 2 of Chapter 33 and/ or if the coconut oil has additives (other than BHA) or has undergone processes which make it a “preparation for use on hair” as mentioned in Chapter Note 6 of Chapter Note 6 of Chapter 33, then the coconut oil may merit classification under Chapter 33.
Circular No. 165/76/95-CX Representations have been received that invoices issued by consignment agents during the period 01.04.1994 to 03.07.1994 are not being considered as valid duty paying document for the purpose of availment of Modvat credit under rule 57G of the Central Excise Rule, 1944 as they were not covered within the Notification No. 15/94-CE(NT) dated 30.03.1994.
Circular No. 164/75/95-CX It has been represented to the Board by the Cotton Textile Export Promotion Council that Merchant Exporters of cotton made ups are facing difficulties in getting the rebate of duty paid at the inputs stage. It has been further stated that the merchant exporters were being allowed to export the goods directly from the factory of the manufacturer of export goods working under Rule 191A/ 12(1)(b) on AR-4/ AR-5
Circular No. 163/74/95-CX Some Commissioner have referred to difficulties in provisional release of goods/ vehicles before issue of S.C.N. particularly in Commissionerates which are having two Commissioners. It has also been brought to the notice of the Board that while in some Commissionerates, provisional release of the goods is granted by Commissioner-I, in other Commissionerates such release is granted by Commissioner -II and that, therefore, there is no uniform practice.
Circular No. 162/73/95-CX Kindly refer to the instructions contained in the Board”s D.O. letter F.No. 101/2/92-CX.2 dated 4th March, 1992 directing that a case should be transferred to the Call Book with the approval of Commissioner/ Commissioner (Judicial) / DG etc. as the case may be . It is further stated the Board”s Circular No. 53/90-CX.3 dated 6.9.1990, specifies the circumstances under which a pending case can be transferred to Call Book.
Circular No. 161/72/96-CX I am directed to say that doubts have been expressed regarding correct classification of PVC leather cloth also known as Rexine Cloth as to whether it will fall under Heading No. 39.21 or 59.03 of the Central Excise Tariff. Attention has been drawn to Section Note 1(d) of Section XI of Central Excise Tariff, Chapter Note 2(a)(5) of Chapter 59 and Chapter note 2(k) of Chapter 39.
Circular No. 160/71/95-CX In this regard references have been received from the field formations that a large number of units whose turnover for export run into few crores are not following AR-4 procedure for export on the plea that their turnover for home consumption is less than Rs. 30 lakhs. Further, some unscrupulous manufacturers are also clearing their goods without payment of duty under the guise of export clearances.
Circular No. 159/70/95-CX Representations have been received from the Trade regarding the difficulties being faced in mentioning the amount of duty per unit under Sl. No. 1 (h)(ii) and 5 (g)(ii) of the invoice issued under Rule 57G/ 57T wherein a single invoice contains various items having different prices and are liable to duty at the same rate.
