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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 3804 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 3396 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 828 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 621 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 21336 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 3586 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 594 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 3654 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 2058 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 4050 Views 0 comment Print


Latest Judiciary


Gujarat HC Allows CENVAT Re-Credit After Cash Payment Through PLA to Prevent Double Recovery

Excise Duty : Gujarat HC quashed rejection of ₹3.74 crore re-credit and directed credit restoration, holding PLA payment could not result in d...

July 12, 2026 9 Views 0 comment Print

Post-Manufacture Type Test Charges Excluded from Excise Value: CESTAT Mumbai

Excise Duty : CESTAT Mumbai set aside excise demand, holding optional type test charges collected separately after manufacture are not includibl...

July 12, 2026 57 Views 0 comment Print

Waste & Scrap Not Manufactured Goods Under Rule 6(3): CESTAT Delhi

Excise Duty : CESTAT Delhi set aside Rule 6 demands, holding job work under Notification 214/86-CE is not an exempted service and waste and scra...

July 12, 2026 96 Views 0 comment Print

Excise Valuation Rule 8 Inapplicable to Prototype Vehicle Testing Clearances: CESTAT Mumbai

Excise Duty : CESTAT Mumbai set aside excise demands, holding Rule 8 inapplicable as prototype vehicles cleared for testing were not used in fur...

July 12, 2026 42 Views 0 comment Print

CENVAT Credit Denial Set Aside on Air Separation Plant Goods: CESTAT Hyderabad

Excise Duty : CESTAT Hyderabad allowed CENVAT credit on goods used for an Air Separation Plant, held ownership irrelevant, demand time-barred, a...

July 11, 2026 93 Views 0 comment Print


Latest Notifications


CBIC Revises SAED on ATF Exports to ₹7.5 Per Litre from 1st July 2026

Excise Duty : Notification No. 37/2026 revises the SAED rate on ATF exports outside India to Rs. 7.5 per litre. The revised rate takes effect fr...

June 30, 2026 231 Views 0 comment Print

SAED on Petrol & Diesel Exports Revised to ₹4 & ₹8.5 Per Litre from 1st July 2026

Excise Duty : Notification No. 36/2026 revises SAED rates on petrol and diesel exports outside India to Rs. 4 and Rs. 8.5 per litre. The revised...

June 30, 2026 195 Views 0 comment Print

Mauritius & Maldives Added to RIC Exemption for PSU Petrol & Diesel Exports

Excise Duty : Notification No. 35/2026 extends the Road and Infrastructure Cess exemption on petrol and diesel exports by Public Sector Oil Comp...

June 30, 2026 333 Views 0 comment Print

CBIC Extends RIC Exemption on PSU Petrol & Diesel Exports to Mauritius & Maldives

Excise Duty : Notification No. 34/2026-Central Excise expands the specified country list in paragraph 2(b) by including Maldives and Mauritius. ...

June 30, 2026 135 Views 0 comment Print

CBIC Extends SAED Exemption on PSU ATF Exports to Mauritius & Maldives

Excise Duty : Notification No. 33/2026 extends the SAED exemption on ATF exports by Public Sector Oil Companies to Mauritius and Maldives. The a...

June 30, 2026 162 Views 0 comment Print


Consumer Welfare Fund Rules, 1992

November 25, 1992 670 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 3361 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 868 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 7867 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 559 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 547 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 87989 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 1666 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 8287 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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