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. 54/54/94-CX I am directed to say that one of the points recommended by the Rekhi Committee is that while assessing the monthly RT-12 Return, The Superintendent of Central Excise should be bound to follow the approved classification list. The “inquiry” to be made by him as envisaged in Rule 1731 does not extend to a review of the approved classification list.
Circular No.53/53/94-CX I am directed to invite your attention to Board”s Circular No. 14/88-CX.6 (F.No.212/30/87-CX.6) dated 2nd March, 1994 on the above subject wherein it was stated inter alia, that the powers of granting permission under Rule 56-B would vest in the Collectors only.
Notification No. 38/94-C.E. (N.T.), dated 2-9-1994. In exercise of the powers conferred by clause (i) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), read with clause (va) of rule 2 of the Central Excise Rules, 1944, the Central Government hereby specifies the Vishakapatnam Export Processing Zone at Vishakapatnam (Andhra Pradesh) as a free trade zone.
Circular No. 52/52/94-CX I am directed to refer to notification No. 105/94-CE, dated 4.5.94 and notification No. 107/94-CE, dated 11.5.94 which were issued with a view to provide that in respect of goods falling under heading No. 83.01, the restriction on use of name or mark not belonging to any particular person will not apply for benefit of exemption / concession under notification No. 1/93-CE
Circular No. 50/50/94-CX It has been brought to the notice of the Board that divergent practices are being followed in different Collectorates in extending the benefit of Notification No. 1/93-CE to branded elastic tapes. The brand name or logo of the customer is reported to be woven in the tape by the manufacturers.
Circular No. 47/47/94-CX I am directed to refer Board’s Circular No. 16/92-CX.6 (F.No. 208/59/92-CX.6) dated 12.11.1992 wherein instructions were issued to the effect that Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudged before resorting to coercive measures to recover such dues.
Circular No. 46/46/94-CX The matter has been taken up with the Railway Board which has informed that instructions have been issued to Zonal Railways to permit authorised officials of Central Excise and Customs Department to obtain information from Railway records. A copy of Railway Board’s Letter No. TC-I/94/215/1 dated 28.3.1994 addressed to the General Managers (C)
Circular No. 42/42/94-CX If the ‘Tajima’ brand embroidery machine is considered as vertical type then the fabrics embroidered on the said machine are to be classified under heading 58.05 attracting ‘Nil’ rate of duty.
Circular No. 37/37/94-CX It has been represented that manufacturer of leather goods like Jackets/Wallets/bags etc, are being asked to get the central excise registration by the Central Excise Collectorates even though their clearances for home consumption is well within the exemption limit. It is further stated that they are being directed to observe regular AR4/AR4 A procedure as their clearances for export has exceeded the limit of Rs. two crores as provided in the small scale exemption notification.
Cir. No. 36/36/94-CX.8 The Collector of Central Excise, Bombay-II has expressed certain doubts as to the accounting of scrap of metals and other materials arising during the course of manufacture of various excisable products, for the purpose of levy of excise duty consequent upon the changes brought about by Budget 1994-95. A copy of his letter is enclosed for ready reference.
