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. 207/11/96-CX It has been represented that the assesses often face problems when the goods consigned by the manufacturer are not accepted by the customer in whose favour the invoice in made out on account of certain changes in the consuming pattern or other problems at the customer”s end.
Circular No. 206/40/96-CX The Board has been receiving representations on the issue relating to availment of MODVAT credit on material which is not received directly inside the manufacturer”s premises and the same is required to be stored outside the factory premises and subsequently transshipped to the manufacturer”s factory.
Circular No. 205/39/96-CX Board has received representations from Indian Food Industries “Association and other s seeking clarification as regards the classification of various Indian traditional convenience food mixes, masalas, spices and condiments such as puliyogare powder, vangibath mix, instant samber mix, vangibath powder, sambar powder, instantbisibe lebath, rasam powder, bisibelebath masala, mix spiced chutney powder, cury powder, pickle masala, garam masala etc.
Circular No. 204/38/96-CX Representations have been received from the Trade and various Chambers of Commerce that invoice issues under rule 57G against Gate – passes are not being recognised as duty paying document for availing credit.
Circular No. 203/37/96-CX Certain doubts have been raised in respect of “Value” of export goods for Central Excise purposes, viz.-a) whether Free on Board (FOB) Value mentioned in the shipping bill should necessarily be the same as the value mentioned on AR 4 and the invoice issued under Rule 52A
Circular No. 202/36/96-CX Representations have been received from the Trade that the Modvat Credit is being denied on rule 57G invoice wherein the said invoices have not been pre-printed as original, duplicate, triplicate and quadruplicate in terms of Board”s Circular No. 96/7/95-CX dated 13.02.1995.
Circular No. 201/35/96-CX It may be recalled that notification No. 35/95-CE dated 16.3.95 was amended vide Notification No. 84/95-CE dated 18.5.95 Notification No. 35/95-CE grants exemption to yarn (other than sewing thread) doubled or multifold falling under Chapters 51,52,54 and 55 subject to certain conditions.
Circular No. 200/34/96-CX Doubts have been raised regarding the classification of plug in type relays for use as a part of signalling equipments. A plug in rely in an assembly consisting of two parts – (a) a relay, (b) a plug board into which a relay in plugged. These are used in Railway signaling circuits where alternating current at industrial frequency may be present in the circuit. The doubt is whether they are to be classified under heading No. 85.30 as electrical signalling equipments for Railways or under heading 85.36
Circular No. 199/33/96-CX Notification No. 28/95-CE (NT) dated 29.6.95 was issued whereby Rule 57G was amended providing that the manufacturer is allowed to take credit of duty paid on inputs within six months of the date of issuance of any of the duty paying documents as prescribed under Rule 57G of the Central Excise Rules.
Circular No. 198/32/96-CX It has been brought to the notice the Board that some commissionerates are not allowing exemption to double or multiple-fold yarn, if used in the manufacture of embroidered fabrics in terms of Sl. No. 1 of Notification No. 35/95 dated 16.3.95 on the ground that such embroidery yarn is not being used in “the manufacture of fabrics”.
