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. 120/31/95 CX I am directed to refer to the Point No. 5 of the minutes of the Principal Collector”s Conference held on the 20th / 21st January, 1995 regarding devising of the procedure / amendment of Rule where inputs on account of being defective are returned to the supplier of inputs as the trade has represented that invoices cannot be issued in such cases.
Circular No.119/30/95-CX I am directed to refer to Board”s Circular No. 14/ 93-Cx. 6 (F.No. 213/32/93/-CX.6) dated 27th October, 1993 seeking information out the feasibility of invoking the provisions of Section 11C in this case.
Circular No. 118/29/95-CX I am directed to enclose herewith a copy of reference dated 2.12.94 received from the Directorate of Vigilance of the above mentioned subject.
Circular No. 117/28/95-CX I am directed to refer to Board”s Circular No. 5/ Floor-Coverings/ 87 (F.No. 57/1/87-CX.1) dated 23.6.87 wherein it was clarified that duty liability would not be attracted on car mattings made from duty paid non-woven material in roll form.
Circular No. 116/27/95-CX Though onus to satisfy the conditions of Notification 203/92-Cus. before the Customs authorities including non-availment of credit is placed on the Importer/ exporter, they may have to approach the Central Excise formations to secure a verification certificate for the purpose.
Circular No. 115/26/95-CX I am directed to refer to the changes made in the 1995 budget in the tariff description of fabrics falling under Chapter 52, 54 and 55 and to state the certain doubts have been raised regarding the duty liability of woven fabrics made from bleached or dyed yarn.
Circular No. 114/2/95-CX Notification No. 77/95-CE amends Notification No. 35/95-CE dated 16.3.95 so as to fully exempt twisted polyester filament yarn and twisted nylon filament yarn which are manufactured out of textured or draw twisted polyester filament yarn and textured nylon filament yarn respectively
Circular No. 113/24/95-CX I am directed to refer to Board”s Circular No. 96/7/95-CX dated 13th February, 1995 issued from F.No. 267/ 9/ 95-CX-8 on the above mentioned subject
Circular No. 112/23/95-CX The undersigned in directed to enclose copy Notification No. 75/95-CE dt.24.3.95* amending notification No. 1/93-CE dt. 28.2.93 so as to make certain consequential changes on account of the changes in the Central Excise Tariff relating to textiles.
Circular No. 111/22/95-CX The Principal Chief Controller of Accounts, Central Board of Excise and Customs has recently brought to the notice of the Board a case of fraud in payment of Central Excise duty by an assessee in Bombay involving a sum of Rs. 1.44 lakhs. In this case modus operandiadopted by the assessee was to forge the amounts
