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. 65/65/94-CX Representations have been received from Isabgol processors Association relating to leviability of excise duty on Isabgol Husk which is obtained form isabgol seeds. The filmy upper layer of the seeds is separated by the process of milling and purified by sieving and winnowing. It is packed in plastic poly packs for retail sale in the market.
Circular No. 63/63/94-CX I am directed to invite your attention to Circular No. 54/54/94-CX dated 6th September , 1994 on the above subject.
Circular No. 64/64/94-CX Attention is invited to Notification No. 57/94-CE dated 1st March 1994 permitting 100% EOU to pay the duty on depreciated value if capital goods, material handling equipments, captive power platns or as the case may be, captive generating sets are allowed by the Board, to be cleared to DTA.
Circular No. 62/62/94-CX As regards assessment based on invoice a Circular has already been issued from F.No.212/3/94-CX-6 (No.45/45/94-CX-6 dated 4.7.94) requestiong to furnish evaluation reports on assessment of RT-12 Returns for the month of April-May 1994 alongwith suggestions. Except from few Collectors, no such report has been received.
Circular No. 61/61/94-CX I am directed to enclose certain targets set out by the Board in respect of above captioned subject (Annexure-I) for the year 1994-95 and to request you to send quarterly report on the subject in the enclosed proforma (Annexure-II) to the Board by the 5th of the month following every quarter of the year. Report for the 1st and 2nd quarter should be furnished by Ist week of October 1994.
Circular No. 59/59/94-CX I am directed to invite your kind attention to the instructions contained in Board”s Circular No. 1/93-CX.3 dated 17.3.1993 whereby classification of prickly heat powder manufactured under the brand names of “Nycil”, “Shower to Shower” and “Johnsons”
Circular No. 58/58/94-CX Kind attention is invited to the 69th Report of the Public Accounts Committee (1993-94) (10th Lok Sabha) dealing with action taken by the Government on the recommendations / observations of the Committee contained in their 44th Report (10th Lok Sabha) on “Union Excise Duties-Non-levy/Short levy of duty due to incorrect grant of exemption-Motor Vehicles.”
Circular No. 57/57/94-CX This corrigendum seeks to correct certain clerical mistake in Notification No.106/94-CE dated the 4th May, 1994.
Circular No. 56/56/94-CX I am directed to invite your attention to Board”s Circular No. 50/88-CX-8 dated 20.8.88 (F.No.267/31/88-CX-8) wherein it was clarified in consultation with Ministry of Law that if the raw materials are supplied by a principal manufacturer for the manufacture of any goods on job work basis, then the same would not be entitled for SSI exemption (unless principal manufacturer himself is entitled for SSI exemption) even if job worker is otherwise entitled for SSI exemption
Circular No. 55/55/94-CX I am directed to forward herewith copy of notification No.37/94-Central Excises (NT) dated 2nd September , 1994. This notification seeks to prescribe the specimen forms etc. to be used by units opting for compounded levy scheme on stainless steel pattis and pattas introduced vide notification No.22/94-Central Excises (NT) dated the 13th may, 1994.
