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. 93/4/95-CX Attention is invited to Board”s Circular No. 11/91-CX. 6 dt. 3.7.91 relating to levy of additional excise duty under Finance Act, 1985 on TV sets. It was clarified in this Circular that Rule 13 does not permit export of goods without payment of duty leviable under the Finance Act, 1985 and in the absence of a specific Notification exemption payment of AED on goods under export
Circular No. 92/3/95-CX Representations have been received about the application of Notification No. 162/ 86-CE, (Sl. No.5), as amended, to three wheeled auto rickshaws meant for transport of goods. three wheeled auto rickshaws under for transport of goods are also known as
Circular No. 91/2/95-CX Doubts have been expressed as to whether Garnetting/ carding processes carried on waste of filaments/ waste of staple fibres amounts to manufacture within the ambit of Section 2(f) of the Central Excises and Salt Act, 1944 and whether central excise duty will be attracted at more than one stage
being cleared for home consumption, other than scrap, waste or remnants are similar to the goods which are exported or expected to be exported from the units during specified period of such clearances in terms of Export and Import Policy
Nothing contained in this notification shall be applicable to an undertaking which avails of any concession in terms of notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 136/94-Central Excises, dated the 10th November, 1994 or to a service providing undertakings which does not export services out of India.
Circular No. 90/1/95-CX I am directed to invite a reference to the Board”s Circular No.76/76/94 dated 8th November, 1994 and to say that the PHD Chambers of Commerce and Industry have, with reference thereto, brought to the Board”s notice the following problems
Circular No. 88/88/94-CX The Board is in receipt of the references from the field formations to amend rule 174 and the rules under section AAAA of Chapter V of the Central Excise rule so that the Modvat credit should be allowed on receipt of the capital goods during setting up a factory for manufacturer of the final products.
Circular No. 87/87/94-CX The new Central Excise Rule 13(1) (a) has been framed to permit exports of excisable products without payment of Central excise Duty. The Rule 13(1) corresponds to the earlier Rule 13(1) of the Central Excise Rules. The fresh Notification No. 48/94-dt
Circular No. 86/86/94-CX I am directed to refer to SAIL letter No. SAIL/ CMO/ HQ/GM/ 2019 dated 17.11.1994 on the subject mentioned above and to say that the Board has issued a Circular No. 34/34/94-CX dated 25.4.1994. The Board had stated therein that in such cases the goods could move on a despatch advice/ challan showing the particulars of the value and payment of duty and other particulars as required under rule 52A read with rule 173 C of the Central Excise Rules, 1944.
Circular No. 85/85/94-CX I am directed to forward herewith a copy of the Notification No. 68/94-Central Excise (NT) dated 19th December, 1994* extending inter warehousing movement of mineral oil product without payment of duty to and from Bangalore including Devangunthi and Yelahanka.
