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. 297/13/97-CX I am directed to refer to the above subject and to the date furnished to C & AG in this regard. It appears that divergent criteria were adopted by different wings of the same Commissionerate, namely Audit Wing, Technical Wings etc., the data furnished by the Directorate of Audit and the Directorate General of inspection were also found to have varied. Besides, huge pendencies have been reported in spite of Board”s instruction that provisional assessments should be finalised within a period of 6 months
Circular No. 304/20/97-CX I am directed to invite your attention to para 3 of the Board”s Circular No.284/118/96- CX (F.No. 209/54/96- CX.6) dated 13.12.1996, whereby certain exporters have been specified, who are permitted to execute bond without security/ surety subject to the conditions, also specified therein.
Circular No. 296/12/97-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rules, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure. It is once again reiterated that the schemes of Record Based Control and Production Based Control are comprised in Self Removal Procedure.
Circular No. 295/11/97-CX I am directed to invite your kind attention to Board”s circular No. 5/83-CX.6 dated 10.3.83 issued from file No. 210/28/81-CX-6 (copy enclosed)1 and to say that instances have come to notice of failure to issue protective demands on receipt of audit objections. Instances are also coming to notice when demands are being held as time barred in adjudication and appellate proceedings. Basically, in such cases there is delay in issuing show cause notices leading to demands becoming time barred and consequential revenue loss.
Circular No. 301/17/97-CX Representations have been revived in the Board regarding the denial of Modvat credit on inputs like chemicals and resins etc., used in the manufacture of sand moulds for subsequent production of iron castings.
Circular No. 294/10/94-CX It has been represented to the Board that certain rebate claims are not being sanctioned to the merchant exporters who have purchased the goods, such as two-wheelers, from the depots of the manufacturers on the grounds that the condition specified in Notification No. 41/94-CE(NT)/dated 22.9.94 that the goods should be directly exported from the factory or warehouse, has not been complied with. Also, AR-4 has not been prepared consignment-wise.
Circular No. 293/9/97-CX It has been represented to the Board that after issue of Notification 25/96-CE dt. 31.08.96, the all the copies of the invoices issued by the dealers have to be boldly marked as FIRST STAGE DEALER and SECOND STAGE DEALER, as the case may be. Since the assessees already have huge stock of stationary printed, they may be allowed to use the old stationary, otherwise reprinting would cause great financial burden on the assessees
Circular No. 292/8/97-CX It is been reported to the Board that Natural Gasoline Liquid (NGL) is a highly volatile item and losses are noticed due to evaporation during the course of loading, unloading, transportation and warehousing / storage of this item and therefore a Condonation limit for storage losses, transit losses and handling losses should be prescribed by the Board as in the case of some other petroleum products.
Circular No. 291/7/97-CX I am directed to invite your attention to the instructions issued vide telex of even number dated 15.1.1997 regarding the subject matter.
Circular No. 290/6/97-CX As per existing instructions, a party has an option to waive show cause notice provided the charges are explained to the party. However, it has come to the notice that in some cases such waiving of show cause notice is creating problems particularly when cases involve offences or high stakes and / or involve offences or high stakes and/ or involve legal questions.
