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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 3657 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 3153 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 729 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 585 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 20988 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 3529 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 537 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 3342 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 1908 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 3594 Views 0 comment Print


Latest Judiciary


CENVAT Credit Cannot Be Denied for Plant Maintenance Services Misclassified as Civil Construction: CESTAT Delhi

Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...

June 9, 2026 24 Views 0 comment Print

CENVAT Credit Demand Set Aside as Export Turnover Cannot Be Included in Exempted Turnover

Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...

June 8, 2026 90 Views 0 comment Print

Excise Penalty Quashed as Duty and Interest Were Paid Before Show Cause Notice

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-...

June 7, 2026 96 Views 0 comment Print

CESTAT Allows Appeal as Export Turnover Cannot Be Added for Rule 6 Credit Reversal

Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...

June 5, 2026 324 Views 0 comment Print

CESTAT Allows Appeals as Manufacturer & Marketing Company Were Not Related Persons

Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...

June 5, 2026 93 Views 0 comment Print


Latest Notifications


Lakshadweep Introduces New Excise Law to Regulate Liquor Trade and Consumption

Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...

June 6, 2026 222 Views 0 comment Print

Govt Revises ATF Export Duty Rate From 1 June 2026

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 ...

May 30, 2026 186 Views 0 comment Print

Govt Revises SAED Rates on Petrol and Diesel Exports WEF 1st June 2026

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 ...

May 30, 2026 213 Views 0 comment Print

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 15, 2026 336 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 15, 2026 483 Views 0 comment Print


Abatement of duty available for non-production of tobacco during continuous period of 15 or more days

August 16, 2023 1017 Views 0 comment Print

CESTAT Ahmedabad held that in terms of rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the abatement of duty deposited in advance is available in respect of one of the machines of the manufacturer which was not engaged in the manufacture of notified goods i.e. branded and unmanufactured tobacco without lime tube for continuous period of 15 or more days.

Transportation Charges in Assessable Value: CESTAT Kolkata Analysis

August 15, 2023 4239 Views 0 comment Print

Explore the analysis of the case Satya Megha Ispat Pvt. Ltd. vs Commissioner of Central Excise by CESTAT Kolkata regarding inclusion of transportation charges in assessable value. Understand the implications of FOR contracts and recent CBEC circulars.

Interest Calculation for Excise Duty Refund: Starting Date Clarified by HC

August 15, 2023 1095 Views 0 comment Print

Analysis of the Delhi High Court’s ruling in Blackberry India Pvt Ltd vs Assistant Commissioner on interest calculation for excise duty refund.

India Hikes Excise Duty on Diesel, ATF Exports from Aug 15, 2023

August 14, 2023 1230 Views 0 comment Print

Amendment to No. 04/2022-Central Excise raises Special Additional Excise Duty on diesel and ATF exports to Rs. 5.50 per litre from August 15, 2023.

Indian Government Raises Windfall Tax on Crude Petroleum

August 14, 2023 918 Views 0 comment Print

India’s amendment to No. 18/2022-Central Excise: A special hike in excise duty on crude petroleum to Rs 7,100 per tonne and Rs 2/litre on jet fuel from Aug 15.

Excise Duty cannot be demanded Solely on Sales Figure Discrepancy

August 13, 2023 753 Views 0 comment Print

Analysis of the CESTAT Kolkata case involving excise duty demand based on differences between balance sheet and ER-1 returns, highlighting the need for substantial evidence.

Excise duty Exemption eligible if Appellant reversed 5% of value of exempted goods

August 13, 2023 543 Views 0 comment Print

CESTAT Ahmedabad ruled that CENVAT credit of excise duty is allowable even when 5% of the value of exempted goods is reversed, complying with Rule 6(3)(i) of CENVAT Credit Rules.

Denial of CENVAT credit on grounds different from original issue unjustified: CESTAT

August 12, 2023 597 Views 0 comment Print

CESTAT Kolkata grants relief to Tata Motors, quashing denial of CENVAT credit on excise duty due to genuine disclosure of transporters’ copy of invoice.

CESTAT Allows CENVAT Credit on Helmet Locks supplied with motorcycles

August 12, 2023 414 Views 0 comment Print

Analysis of Hero Motocorp Ltd vs Commissioner of Central Excise case. CESTAT Chandigarh allows CENVAT credit on helmet locks supplied with motorcycles as accessories.

Factory Closure: Appellant Ineligible for Unutilized CENVAT Credit Refund

August 9, 2023 1245 Views 0 comment Print

CESTAT Chennai rules that the refund of unutilised Cenvat Credit for a sold factory is not allowable. Alfred Berg & Co. Vs Commissioner of GST & CE explained.

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