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.13/13/94-CX Laminated Safety Glass falling under heading No. 7004.20 is chargeable to concessional rate of duty @ Rs. 31.50 per mm. thickness or part thereof per Sq. mt. in terms of S.No. 4 of Notification No. 68/87 dated 1.3.87 as amended.
Circular No. 12/12/94-CX Representations have been received from the Consumer Electronics and TV Manufacturers Association that their member units who are engaged in the manufacture of black and white television sets (henceforth referred to as T.V.) have been asked to pay duty on black and white T.V. minus the picture tube.
Circular No. 11/11/94-CX I am directed to invite your kind attention to Circular No. 33/90-CX.4 dated 28.08.1990 wherein it was clarified that Stampings and Laminations classifiable under Chapter 83 of the Central Excise Tariff Act, 1985 are not entitled to exemption as per S.No. 16 of the Table annexed to Notification No. 64/86 as amended.
Circular No.10/10/94-CX.6 I am directed to refer to Para 2 of Board”s Circular No. 11/91-CX.6 dated the 3rd July, 1991 (F.No. 209/5/91-CX.6) on the above mentioned subject. It is advised that adjudication proceedings in respect of demands raised for A.E.D. on T.V. sets may be taken up since no such exemption from duty is being contemplated by the Board.
Circular No. 8/8/94-CX Certain doubts have been expressed as to whether the benefit of exemption as contained in Notification No. 54/93-CE (Sl. No.5) is available to household type washing machines or the said concession is applicable only to parts of household type washing machines.
Circular No. 5/5/94-CX-9 Every year on th 24th of February we celebrate “Excise Day”, to instill a sense of oneness amongst officers of the Department and to help chenilles energy for ensuring better tax compliance. This year “Excise Day” is significant in view of the fact that the Department is completing 50 years in the service of the Nation
Circular No. 4/4/94-CX-4 Representations have been received relating to application of Notification No. 67/83-CE dated 01.03.1983 (as amended) to Tungston Halogen Bulbs Tungston Halogen Bulbs are classifiable under Tariff item No. 85.39 of the schedule to the Central Excise Tariff Act, 1985. Notification No. 67/83 describes effective rate of duty for bulbs and fluorescent tubes.
Circular No. 3/3/94-CX.6 2. It has been brought to the notice of the Board that tea Waste has been piling up and has assumed critical dimensions due to unwillingness of the Excise authorities to supervise destruction of tea waste or its conversion into compost in view of the abolition of Central Excise duty on tea.
Circular No. 2/2/94-CX The issue regarding actual amount of “Sales tax payable” which can be deducted from the cum-duty-price for purpose of determining assessable value for excise purposes has been raised by Internal Audit in Bombay and AG”s audit as well. The matter was referred by Principal Collector, Bombay to Branch Secretariat, Bombay, of law Ministry and they have opined
Circular No. 7/7/94-CX In exercise of the powers conferred by Notification No. 354/86-Central Excise dated the 20th June, 1986, Central Board of Excise & Customs, hereby assigns to the Collector of Central Excise (II) Delhi, the cases annexed to this order for the purpose of investigation and adjudication.
