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. 158/69/95-CX It has been brought to the notice of the Board that units having facilities for twisting/ texturising the yarn and then dying / printing/ bleaching/ mercerising are being denied the benefit of exemption will not be available under Not. No. 35/95-CE dt. 16.3.95 after the addition of proviso vide Not. No. 84/95-CE dt.18.5.95 to the effect that this exemption will not be available to the clearances of yarn from a factory having facilities (including plant and equipment) producing single yarn.
Circular No. 157/68/95-CX I am directed to refer to the provisions of rule 57 G providing that the triplicate copy of the Bill of Entry shall be used for taking Modvat Credit. In this regard attention of the Board has been invited to the fact that consequent to the introduction of processing Bill of Entry on EDI system in the Deli Commissionarate, triplicate copy of the Bill of Entry is not being generated.
Circular No. 156/67/94-CX As you are aware, in pursuance of the Supreme Courts” directive for reducing litigation between the Deptt. of Revenue and PSUs, ect, litigation”s before CEGAT and Courts can be pursued only with the prior clearance of the High Powered Committee on Disputes constituted in the Cabinet Sectt. Those cases which are not considered fit for further litigation by the Committee cannot be pursued by the concerned appellants viz
Circular No. 155/66/95-CX In this regard, the Board”s Circular No. 2/75-CX.VI dated 22.1.75 permitted export of excisable goods from duty paid stocks outside the factory premises under claim for rebate of duty provided: (a) One AR-4 was generated for one gate pass. Similarly a separate AR-4 form is generated if the duty paid consignments have been cleared from different factories.
Circular No. 154/65/95-CX I am directed to say that instances have come to the notice of the Board wherein some unscrupulous assessees availed MODVAT credit fraudulently by tampering the duty amount shown in the input Gate Passes/ Invoices in their RG. 23A Part – II Register. The duty amounts were found to be inflated by adding additional zeros.
Circular No. 153/64/95-CX I am directed to invite your attention to Circular No. 33/33/94-CX.8 dated 4.5.1994(F.No. 267/ 19/94-CX.8) whereby consolidated instructions to streamline procedures under MODVAT scheme were issued.
Circular No. 152/63/95-CX I am directed to refer to Circular No. 29/29/94 issued in F.No. 212/3/94-CX.6 wherein your attention was invited to the provision of Rules 52 A vide Notification No. 4/94-CE (N.T.) dated 1.3.94.
Circular No. 151/62/95-CX I am directed to refer to Board”s Circular No. 116/27/95-CX issued in F.No. 209/6/95-CX. 6 dated 6th April, 1995 on the above subject whereby it was clarified that the requisite certificates on AR -4/ AR-4A may be issued by the Range Superintendent in those cases where the manufacturer may have obtained the MODVAT credits as and when the inputs were received but the same was reversed before the final products have been cleared out of the factory for export under AR-4/ AR-4A.
Circular No. 150/61/95-CX In this regard it has been represented that printed materials of advertising nature on metal plate merits classification under Chapter Heading 49.01 of CETA, 1985 attracting nil rate of duty which includes printed books, newspapers, pictures and other products of the printing industry. It has been further stated that exclusion from Chapter 49 as per HSN notes (at page 700-Section X) shall not apply in the instant case as Chapter 49 of CETA, 1985 is not aligned with Chapter 49 of HSN.
Circular No. 149/60/95-CX I am directed to invite your attention to notification Nos. 133/95-Cus. and 109/95-CE, both dated 31.08.95 which amend notification Nos. 39/94-Cus. and 60/88-CE respectively, as a consequence to the change in the import policy on newsprint, which is now under OGL
