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 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 : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...
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...
CESTAT Bangalore held that with effect from 01.03.2005 branded jewellery are chargeable to excise duty @2%. However, extended period of limitation cannot be invoked in absence of establishment of allegation of wilful suppression with intent to evade payment of duty.
CESTAT Chennai held that the appellant was eligible to clear rough castings to their sister concern on payment of duty on the assessable value based on comparable prices of goods cleared by them to non-related buyers. Provisions of rule 8 of CVR 2000 applicable only w.e.f. 01.12.2003 after amendment by notification no. 14/2012-CE (NT) dated 22.12.2003.
Delhi High Court dismissed the petition as not maintainable in matter rejection of licence for Indian-Made Foreign Liquor (IMFL) as statutory provision which permits the Petitioner to approach the Appellate Authority in terms of section 72 of the Excise Act, 2009.
CESTAT Kolkata held that activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence.
CESTAT Chandigarh remanded the matter to the Adjudicating Authority for a fresh re-consideration as cross-examination to key witnesses was not allowed.
CESTAT Chandigarh held that the interest of justice would be properly served if the case goes back to the Adjudicating Authority to adjudicate the case afresh as not allowing the cross-examination of key witnesses vitiates the proceedings.
CESTAT Allahabad held that CENVAT Credit of materials used for fabrication work of machines which are capital goods is duly available in terms of rule 3 of the CENVAT Credit Rules, 2004.
CESTAT Chennai held that boiler in unassembled form is removed in several lots on different dates doesn’t mean that parts only and not the whole boiler is cleared from factory. The parts are to be classified as complete machine under 8402.10. Hence, exemption vide Sl.No.84 of Notification No.6/2006-CE dated 1.3.2006 as amended duly available.
Explore CESTAT Chennai’s decision in Emerson Process Management Chennai case. Learn about duty on intermediate goods, Rule 6(6) of CCR 2004, and implications for manufacturers
Held that the goods were brought in the factory premises without having proper invoices/documents with intent to clear them clandestinely. Accordingly, confiscation and the redemption fine as well as the penalty imposed u/s. 11 AC of Central Excise Act read with Rule 25 of Central Excise Rules, 2002 is absolutely justified.
