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Excise Duty

Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment

Latest Articles


Excise Duty Cut on Petrol and Diesel: A Bold Governance Move Amid War

Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...

March 27, 2026 3588 Views 0 comment Print

Notes on Health Security se National Security (HSsNS) Cess Act, 2025

Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...

January 18, 2026 3024 Views 1 comment Print

Interest on Excise Duty Not Payable in Revenue-Neutral Situations: Calcutta HC

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...

January 16, 2026 681 Views 0 comment Print

Bought-Out Items Excluded from Excise Value for CKD Plant Supplies: SC

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...

December 17, 2025 570 Views 0 comment Print

Central Excise Act 2025: Reshapes Tobacco Taxation Landscape

Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...

December 17, 2025 20772 Views 2 comments Print


Latest News


CBI Court Sentences Ex-Central Excise Officer

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...

February 28, 2026 3499 Views 0 comment Print

Central Excise and Service Tax Inspector Jailed for Disproportionate Assets

Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...

January 7, 2026 513 Views 0 comment Print

FAQs for Health Security se National Security (HSNS) Cess Act, 2026 & HSNS Cess Rules, 2026

Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...

January 5, 2026 3174 Views 0 comment Print

FAQs on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco & Gutkha

Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...

January 4, 2026 1860 Views 0 comment Print

CESTAT Guidelines for Online Filing of Appeals

Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...

October 1, 2025 3360 Views 0 comment Print


Latest Judiciary


CESTAT Allows Discount Abatement as One-to-One Correlation Held Impractical in Jewellery Trade

Excise Duty : CESTAT Chennai held that strict transaction-wise correlation between factory clearances and retail sales was impractical in the je...

May 22, 2026 69 Views 0 comment Print

Extended Limitation Cannot Be Invoked Merely Because Cenvat Credit Issue Was Detected During Audit: CESTAT Delhi

Excise Duty : The Tribunal held that invocation of the five-year limitation period requires proof of deliberate suppression or wilful misstateme...

May 22, 2026 69 Views 0 comment Print

CESTAT Allows Cenvat Credit as Granules Sent to Job Worker Were Not Traded Goods

Excise Duty : CESTAT Kolkata held that granules cleared to job workers for conversion into PPCP containers could not be treated as traded goods....

May 22, 2026 87 Views 0 comment Print

Buyer’s Premises May Qualify as Place of Removal in FOR Contracts: CESTAT Chennai

Excise Duty : Tribunal observed that where goods are sold on FOR destination basis, the buyer’s premises may constitute the place of removal. ...

May 22, 2026 93 Views 0 comment Print

CESTAT Allows CENVAT Credit on GTA Services Due to FOR Destination Sales

Excise Duty : CESTAT Chennai held that CENVAT credit on outward transportation and insurance services cannot be denied where goods are sold on F...

May 20, 2026 468 Views 0 comment Print


Latest Notifications


Govt Raises SAED on ATF Exports to Rs. 16 per Litre from 16 May 2026

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...

May 16, 2026 231 Views 0 comment Print

SAED on Petrol and Diesel Exports Revised from 16 May 2026

Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...

May 16, 2026 342 Views 0 comment Print

Govt Revises RIC on Diesel Exports to Nil from May 1

Excise Duty : Notification No. 21/2026-Central Excise revises the RIC rate on exports of high-speed diesel oil outside India to Nil, effective M...

April 30, 2026 234 Views 0 comment Print

Govt revises SAED rates on exports of ATF outside India to Rs. 33 per litre

Excise Duty : Notification No. 20/2026-Central Excise revises the SAED rate on exports of ATF outside India to Rs. 33 per litre, effective May 1...

April 30, 2026 222 Views 0 comment Print

Govt Revises SAED on High-Speed Diesel Exports to Rs. 23 from 1st May 2026

Excise Duty : Notification No. 19/2026-Central Excise revises the SAED rate on exports of high-speed diesel oil outside India to Rs. 23 per litr...

April 30, 2026 294 Views 0 comment Print


Notification No. 103/93-Central Excise; Dated : 27.12.1993

December 27, 1993 667 Views 0 comment Print

For the purposes of this notification, “Export and Import Policy” means Export and Import Policy, 1st April, 2002 – 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31st March, 2002, as amended from time to time.

Consumer Welfare Fund Rules, 1992

November 25, 1992 646 Views 0 comment Print

In exercise of the powers conferred by sub-section (2) of section 37, read with section 12D of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, hereby makes the following rules

Summons should not be used for harassing top management

October 13, 1989 3328 Views 0 comment Print

F. No 208/122/89-CX.6 dated 13.10.1989 Complaints have been received from the trade that in some of the Collectorates summons under Section 14 of the Central Excises and Salt Act, 1944 are being issued to the Managing Directors and other high officers with a view to enforce recovery of dues which are under dispute.

Notification No. 145/1989-Central Excise; Dated: 19.05.1989

May 19, 1989 835 Views 0 comment Print

The condition of this bond is that if the obligor(s) and his/their legal representatives shall observe all the provisions of the Notification No. 145/89-Central Excises, dated the 19th May, 1989, and all the provisions of the Central Excise Rules, 1944, and all such amendments thereto, as maybe issued fromtime to time, to be observed in respect of the goods so transferred.

Disposal of perishable goods immediately after seizure

October 21, 1988 7735 Views 0 comment Print

List of goods notified under Section 110(1A) of the Customs Act, 1962 and as made applicable to Central Excise. – In exercise of the powers conferred by sub-section (1A) of Section 110 of the Customs Act, 1962 (52 of 1962) as made applicable to the duties of excise vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 68/63-Central Excises

Delegation of Board’s Powers to Chief Commissioners

August 4, 1988 547 Views 0 comment Print

Notification under Section 37A – In exercise of the powers conferred by clause (a) of Section 37A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that the powers exercisable by the Central Board of Excise and Customs under Rules 51A

Notification No. 397/1986-Central Excise; Dated: 26.08.1986

August 26, 1986 517 Views 0 comment Print

For the purpose of this notification, “Cochin Export Processing Zone” means the Cochin Export Processing Zone at Cochin comprising of the places bearing the survey numbers, location, area and enclosed by the boundaries specified below.

Notification No. 214/1986-Central Excise Dated 25/3/1986

March 25, 1986 87689 Views 1 comment Print

for removal to a unit in a free trade zone or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or for supply to the United Nations or an international organisation for their official use or for supply to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 108/95-Central Excises, dated the 28th August, 1995

Notification No. 115/1975-Central Excise; Dated: 30.04.1975

April 30, 1975 1645 Views 0 comment Print

In exercise of the powers confereed by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts good

Notification No. 68/1963-Central Excise; Dated 04.05.1963

May 4, 1963 8185 Views 0 comment Print

the reference to Commissioner of Customs shall be deemed to be a reference to Commissioner as defined in clause (ii) of Rule 2 of the Central Excise Rules,1944. 3. In the said Section 115 [excluding clauses (n) and (e) of sub-section.

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