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. 110/21/95-CX The undersigned is directed to enclose copy of Notification No. 74/95-CE dated 20.03.95 amending Notification No. 27/95-CE dated 16/03/95 so as to prescribe an excise duty of 20% on polyester mono filament yarn of 2000 denier age and above used in the manufacture of zip fasteners. In para 26.15 of instructions also
Circular No. 109/20/95-CX The undersigned in directed to enclose a copy of Notification No. 73/ 95-CE* dated 20.03.95 which restores the concessional duty of 15%vide erstwhile Notification No. 24/94- CE on paper and paperboard or articles made from atleast 50% be weight of unconventional raw materials.
Armed Forces of the Union includes the Central Reserve Police Force, the Indo Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force, the National Security Guard and the Assam Rifles, maintained or constituted under the Central Reserve Police Force Act, 1949
Circular No.108/19/95-CX Some doubts have been raised whether the expression “the exporters can be permitted to reverse the credit taken in respect of inputs used in the exported finished product with reference to the actual amount of duty credit taken
Circular No. 107/18/95-CX Boards circular No. 69/69/94-CX dated 24.10.94 provided that a registration certificate issued under Rule 174 is valid only for the premises specified in such certificates therefore, registration cannot be granted to person who does not have proper premises for conducting his business and for receipt storage and dispatch of goods.
Circular No. 106/17/95-CX I am directed to refer to Board”s Circular No. 46/88-CX.6 dated 8.6.88 issued from F.No. 209/236/87-CX.6 dated 8.6.88 providing for execution of Bond by M/s. TELCO on behalf of their job workers for supply of chassis to them for building bony under erstwhile rule 191B and thereafter export
Circular No. 105/16/95-CX I am directed to say that doubt has been raised as to whether the said rules provide for manufacture – in -bond of only excisable goods or also of non-excisable goods. Another doubt has been raised whether duty is required to be paid on such intermediate goods or packing material which are used for manufacture- in -bond of export goods
The depreciation in respect of goods covered by clause (a) shall be allowed for the period from the date of commencement of commercial production of the unit or the date of receipt of the goods in the unit, whichever is later, till the date of payment of duty.
Circular No. 104/15/95-CX I am directed to enclose herewith a copy of Board”s Circular No. 96/7/95-CX dated 13.2.95 issued from F.No. 267/9/95-CX-8 dated 13th February, 1995 read with Corrigendum dt. 22.2.95 and to request you to issue necessary instructions to the concerned officers
Circular No. 103/14/95-CX I am directed to refer to Board”s Circular No. 95/7/95-CX dated 13th February, 1995 issued from F.No. 267/9/95-CX-8 on the above mentioned subject
