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. 102/13/95-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rules, 1944, regarding removal of excisable goods after 6 P.M.on the day preceding the Budget Day and also on the Budget Day, should be strictly enforced on all assessees
Circular No. 101/12/95-CX Instances have been brought to the notice of the Board where modvat credit taken on inputs by the assessee was not reversed even after writing off of the materials on which the credit was taken. Cases have also been noticed where the credit had not been adjusted even though the write-off of the input materials had taken place three or four years ago.
Circular No. 100/11/95-CX I am directed to say the question of delegating the powers to the Principal Collectors of Customs and Central Excise to reconstitute the Regional Advisory Committees for Organised Sectors and also for Small Scale Industries, in the Central Excise Collectorates, has been under consideration of the Board for the past some time.
Circular No. 99/10/95-CX I am directed to say that while replying to a Parliament Question on sanction and disbursement of rewards, it has come to the notice of the Boards that there is considerable time lag between the date of sanction of the reward and the date of disbursement of reward.
Circular No. 98/9/95-CX I am directed to say that a number of complaints have been received from the trade circle to the effect that delay in clearance of AR4s. (under VBAL/QBAL) by the Central Excise officers, is adversely affecting the exports.
Circular No. 97/8/95-CX I am directed to refer to Board”s Circular No. 42/ 42/ 94-CX. (F. No. 58/1/93-CX.I) dated 7.6.94 on the subject noted above and to say that since “second para” of the said circular is not factually correct and is also not relevant to the issue discussed the same may be omitted from the said circular.
Circular No. 96/7/95-CX Rule 57G of Central Excise Rules deals with the accounting procedure for the persons issuing invoices under Rule 57G. It is necessary that transactions relating to goods invoices under Rule 57G. It is necessary that transactions relating to goods on which Modvat Credit is to be availed of are smoothly carried out
Instructions relating to issuance of invoice (s) under Rule 57G of Central Excise Rules-Rule 57G of Central Excise Rules deals with the accounting procedure for the persons issuing invoices under Rule 57G. It is necessary that transactions relating to goods invoices under Rule 57G. It is necessary that transactions relating to goods on which Modvat Credit is to be availed of are smoothly carried out, however, the following basic parameters must be kept in view.
Circular No. 95/6/95- CX I am directed to refer to Board”s Circular No. 2/92-CX.1 (F.No. 54/9.92-CX.1) dated 31.12.92 wherein it was clarified that the Board”s Section 37-B order No. 8/92/ dated 24.9.92 cannot change the status of the past closed assessments. But, wherever cases are pending decision
Circular No. 94/5/95-CX Certain doubts have been expressed as to whether manufacture of cast iron powder out of cast iron granules (72.05)/ cast iron turnings & borings (72.04) amounts to manufacture for the purpose of Section 2(f) of the Central Excise & Salt Act, 1944.
