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. 84/84/94-CX Water is treated with bleaching powder to eliminate injurious micro-organisms. Thereafter, it is purified by filtration. Sub-sequently it is softened. Finally, it is sterilised to keep such drinking water free from bacteria and to avoid contamination during treatment.
Circular No. 83/83/94-CX This Ministry has received a reference from the Ministry of Petroleum and Natural Gas seeking clarification whether mixing of duty paid methanol to the extent of 3% with 97% of duty paid motor sprit amounts to “Manufacture” within the meaning of Section 2(f) of the Central excises and Salt Act, 1944.
Circular No. 82/82/94-CX Domestic Flour Mills are of two types viz. stoneless type and stone type. In stone type domestic flour mill, there is a cabinet made by joining the pieces of plywood. In this cabinet, parts like upper hub, lower hub, hopper for storing grains during milling, alongwith devices for regulating grain inlet, a pair of stone are fitted. front door
Circular No. 81/81/94-CX The new Central Excise Rule 12(1) has been framed to grant rebate of duty paid on export of duty paid goods. The new rule 12(1) (a) corresponds to the earlier rule 12 of the Central Excise Rules. The fresh Notification No. 41/94 has been issued under the new Rule 12(1)(a) which permits grant of rebate on all excisable goods except mineral oil
Circular No. 80/80/94-CX The Public Accounts Committee (1987-88) in their 110th Report (8th Lok Sabha) and in 16th Report (9th Lok Sabha) expressed disappointment over the issue of non-completion of reconciliation of revenue figures in the monthly statements of Range Officers with the figures booked in the accounts of PAOs so as to ensure proper accounting of revenue and recommended
Circular No. 79/79/94-CX Attention is invited to the instructions contained in Board”s Circular No. 26/90-CX.3 dated 26.6.90, clarifying that “micro nutrients” would be appropriately classifiable under heading No. 38.08 as “plant growth regulator”.
Circular No. 78/78/94-CX I am directed to state that the Supreme Court in their judgement dated 1.9.94 in Civil Appeal No. 3197 of 1986 with C.A. Nos. 19-22/80, 3331/84, 3464/88, 1384-85/87, 3963/90 and 2867/91 has deicded the dispute arising out of High Court”s orders and CEGAT”s orders on the scope of term “Job-work” pertaining to the Notification 119 of 75
Circular No. 77/77/94-CX It has been brought to the notice of the Board that scrap generated by breaking of a ship etc. is not being allowed deemed modvat credit by certain field informations. The ship-breakers have also represented to the Board
the unit shall be required to have a premise(s) duly bonded under section 58 of the said Customs Act, for storage, of imported or domestically procured inputs and capital equipment and, of final products manufactured or produced therefrom.
Circular No. 76/76/94-CX 57 H of the Central excise Rules 1944 deals with transitional provisions. The present amendment to the said rule, inter alia, permits acceptance of any invoice” or “any document as may be prescribed by the Central Board of Excise and Customs as valid document under Rule 57G.
