Excise Duty Notifications

Direct and Indirect tax updates for 16st March to 31st March 2017

Goods and Services Tax - CBDT has vide notification No. 21/2017 released ITR forms for Assessment Year 2017-18 / Financial Year 2016-17. The number of ITR Forms have been reduced from the existing nine to seven forms. The existing ITR Forms ITR-2, ITR-2A and ITR-3 have been rationalized and a single ITR-2 has been notified in place of these three forms. Consequen...

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Direct and Indirect tax updates for 1st March to 15th March 2017

Goods and Services Tax - Application for allotment of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the applicant as specified by the Ministry of Corporate Affairs. After generation of Corporate Identity Number (CIN). MCA will forward data in form 49A to prescribed Income Tax Authority through digital signature. ...

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Difference between Tariff and Non-Tariff Notifications

Goods and Services Tax - Tariff Notification is a notification which contains matters relating to tariff i.e. rate of duty. In other words, any notification having impact on effective rate of duty or in other words, providing for lower rate of duty (i.e. effective rate of duty) than the prescribed tariff rate of Central Excise duty/Customs duty, would be termed a...

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Budget 2011- Prescribes Effective Rate of Excise Duty

Goods and Services Tax - Unless otherwise stated, all changes in rates of duty take effect from the midnight of 28th February/1st March, 2011. A declaration has been made under the Provisional Collection of Taxes Act, 1931 in respect of clauses 57(a)(i), 57 (b) and 70(a)(i) of the Finance Bill, 2011 so that changes proposed therein take effect from the midnight o...

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Summary of Central Excise Notifications 25/2010, 28/2010 , 29/ 2010 and Clean Energy Cess Notifications

Goods and Services Tax - Exemption from Cess {Notification No. 28/2010-Central Excise and 29/ 2010-Central Excise dated June 22, 2010.}Central Government has exempted goods subjected to Clean Energy Cess from levy of Education Cess and Secondary and Higher Secondary Education Cess....

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CBEC invite comments to make CESTAT appeal forms more simple

Goods and Services Tax - Comments/Suggestions invited to make the CESTAT appeal forms more simple, user friendly and useful for creation of data base. Reply may be sent at dirjc-cbec@nic.in...

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CBEC to promote Additional Commissioner/DC – Delay due to ACRs

Goods and Services Tax - However, the whole process of DPC is getting delayed due to deficiency of ACR folders of officers. In this regard, attention is drawn to DOP&T's OM No,,21011/02/2009-Estt. dated 16.02.2099 which emphasizes on timely completion and maintenance of ACRs within the prescribed time period. The OM also elaborates procedure for appending the No ...

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DGCEI, Chennai detects tax evasion of 560 Crore in F.Y. 2012-13

Goods and Services Tax - It is to inform that during the Financial Year 2012-1 3, The Directorate General of Central Excise Intelligence, Chennai Zonal Unit [CHZU] has detected a total of 164 cases involving evasion of central excise duty/ evasion of service tax to the extent of Rs. 560 crores....

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Press Note on Appointment of Indirect Tax Ombudsman

Goods and Services Tax - The President of India has appointed Shri Hrishikesh Sharan, Chief Commissioner, Central Excise (Retd.) as Indirect Tax Ombudsman at Mumbai to hear grievances on Central Excise, Customs and Service Tax issues from the general public. Download Press Note on appointment of Indirect Tax Ombudsman...

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Excise Inspectors not to attend office on 29th, 30th and 31st March’13

Goods and Services Tax - CBEC had instructed that Customs and Central Excise offices throughout India will remain open on the holidays on 29, 30 and 31 March 2013. But Notice has been served on the Chairperson CBEC that members of the AICEIA will not attend office on 29th, 30th and 31st March'13. Copy of same is attached . Circle/Branch Secretaries are requested...

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54 Transfer & posting in Pr. Commissioner/ Commissioner Grade by CBIC

Office Order No. 119/2020 - (28/10/2020) - Office Order No. 119/2020 With the approval of Competent Authority, the following transfer and posting in the grade of Pr. Commissioner/ Commissioner of Customs & Central Excise, is hereby ordered with immediate effect and until further orders:-...

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Excise duty exemption on Rosl Scheme Scrips for Apparel & Made-Ups Sectors

Notification No. 07/2020–Central Excise - (21/10/2020) - Notification No. 07/2020–Central Excise – Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 07/2020–Central Excise New De...

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Procedure for referring Technical/Legal Service Tax & Central Excise issues for comments

F.No. 116 /22/2020-CX-3 - (19/10/2020) - It has been observed that routine matters, involving interpretation of statutory or policy provisions in specific circumstances or even issues of Fact, involving no question of policy, are being referred by the Field Formations For clarifications to the Board....

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CBIC appoints common adjudicating authority- N/No. 02/2020-CE (N.T.)

Notification No. 02/2020-Central Excise (N.T.) [G.S.R. 617(E)] - (05/10/2020) - Notification No. 02/2020-Central Excise (N.T.) Central Board of Indirect Taxes and Customs, appoints the officer specified in column (2) of the table below to act as a common adjudicating authority and invests him with all the powers of Central Excise Officers specified in column (3) of the said tab...

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Govt notifies Time limit for Compliances under Excise, Custom & Service Tax

Notification No. G.S.R. 601(E) - (30/09/2020) - The 30th day of December, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 (1 of 1944), the Customs Act, 1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 (51 o...

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Recent Posts in "Excise Duty Notifications"

54 Transfer & posting in Pr. Commissioner/ Commissioner Grade by CBIC

Office Order No. 119/2020 (28/10/2020)

Office Order No. 119/2020 With the approval of Competent Authority, the following transfer and posting in the grade of Pr. Commissioner/ Commissioner of Customs & Central Excise, is hereby ordered with immediate effect and until further orders:-...

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Excise duty exemption on Rosl Scheme Scrips for Apparel & Made-Ups Sectors

Notification No. 07/2020–Central Excise (21/10/2020)

Notification No. 07/2020–Central Excise – Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 07/2020–Central Excise New Delhi, the 21st October, 2020 G.S.R. ….....

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Procedure for referring Technical/Legal Service Tax & Central Excise issues for comments

F.No. 116 /22/2020-CX-3 (19/10/2020)

It has been observed that routine matters, involving interpretation of statutory or policy provisions in specific circumstances or even issues of Fact, involving no question of policy, are being referred by the Field Formations For clarifications to the Board....

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CBIC appoints common adjudicating authority- N/No. 02/2020-CE (N.T.)

Notification No. 02/2020-Central Excise (N.T.) [G.S.R. 617(E)] (05/10/2020)

Notification No. 02/2020-Central Excise (N.T.) Central Board of Indirect Taxes and Customs, appoints the officer specified in column (2) of the table below to act as a common adjudicating authority and invests him with all the powers of Central Excise Officers specified in column (3) of the said table to be exercised for such purposes as ...

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Govt notifies Time limit for Compliances under Excise, Custom & Service Tax

Notification No. G.S.R. 601(E) (30/09/2020)

The 30th day of December, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 (1 of 1944), the Customs Act, 1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 (51 of 1975) or Chapter V of the Finance Act,...

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Proposal to extend time limits is under consideration: CBIC

F.No.450/61/2020-Cus-IV (22/09/2020)

Proposal to extend time limits under Customs, Excise & Service Tax is under consideration: CBIC Time limit notified under the Customs, Central Excise and Finance Act 1994, which falls during period from 20.03.2020 to 29.06.2020 was extended to 30th September 2020. As the situation of Covid-19 continues to prevail, CBIC has received re...

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CBIC promotes 38 Officers to the grade of Principal Commissioner Grade

Office Order No. 104/2020 (11/09/2020)

The President of India is pleased to empanel and promote the following officers to the grade of Principal Commissioner of Customs and Central Excise in the Indian Revenue Services (Customs & Central Excise), in Level 15 of the Pay Matrix (Rs. 182200 - 224100/-), against the panel years 2019 (Supplementary) and 2020 (Regular) on in situ ba...

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CBIC to roll-out Faceless Assessment at all India level by 31.10.2020

D.O.No. 31/CH(IC)/2020 (04/09/2020)

The Board has now decided to roll-out Faceless Assessment at an all India level by 31st October 2020. In the proposed schema, 11 National Assessment Centres (NACs) have been constituted. The role of NACs and coordination among them as well as the Directorates is very critical to the successful implementation of Faceless Assessment and for...

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End-date to complete statutory compliances under Excise & Custom

D.O.No.21/CH(IC)/2020 (29/06/2020)

The end-date for completion of statutory compliances under Central Excise Act, 1944, Customs Act, 1962, Customs traiff Act, 1975 or Chapter V of the Finance Act, 1994 has been extended till 30th day of September, 2020....

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CBIC extends time limit for compliance under Excise & Custom Law

Notification No. G.S.R. 418(E) (27/06/2020)

29th day of September, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 , Customs Act, 1962 (except sections 30, 30A, 41, 41A, 46 and 47), Customs Tariff Act, 1975 or Chapter V of the Finance Act, 1994 falls for the completion or compliance of...

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CBIC amends time lines under Sabka Vishwas Scheme (SVLDRS)

Circular No. 1071/4/2019-CX.8 (29/05/2020)

CBIC Amends Circular No. 1071/4/2019-CX.8 dated 27th August, 2019  related to various timelines under Sabka Vishwas Scheme (SVLDRS) considering relaxation provided by Taxation and Others Laws (Relaxation of certain Provisions) Ordinance, 2020. Amendment to Circular No. 1071/4/2019-CX.8 F.No.267/78/2019/CX-8-Pt. III Government of India Mi...

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Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules, 2020

Notification No. 01/2020-Central Excise (N.T.)[G.S.R. 295(E)] (14/05/2020)

These rules may be called the Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules, 2020. They shall come into force from the date of their publication in the official gazette....

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Additional duty of excise on petrol & diesel increased by Rs. 8 per litre

Notification No. 06/2020-Central Excise [G.S.R. 279(E)] (05/05/2020)

Seeks to amend notification No. 04/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of excise on petrol and diesel by Rs. 8 per litre vide Notification No. 06/2020-Central Excise dated 5th May, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTM...

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SAED increased on petrol by Rs. 2 & on diesel by Rs. 5 per litre

Notification No. 05/2020-Central Excise [G.S.R. 278(E)] (05/05/2020)

Seeks to amend notification No. 05/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Special Additional Excise Duty (SAED) on petrol by Rs. 2 per lire and on diesel by Rs. 5 per litre. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 5/2020-Central Excise New Delhi, the 5th [&hell...

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Govt increases Excise duty cess on petrol & diesel by Rs. 1 per litre

Notification No. 04/2020-Central Excise [G.S.R. 172(E)] (13/03/2020)

Notification No. 04/2020-Central Excise – Seeks to amend notification No. 04/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of excise on petrol and diesel by Rs. 1 per litre. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) N...

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Govt increases SAED on petrol and diesel by Rs. 2 per litre

Notification No. 03/2020-Central Excise [G.S.R. 171(E)] (13/03/2020)

Notification No. 03/2020-Central Excise- Seeks to amend notification No. 05/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Special Additional Excise Duty (SAED) on petrol and diesel by Rs. 2 per litre GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 03/2020-Central Excise New D...

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Exemption Central Excise duty against scrips issued under 2% Additional ad hoc incentive for mobile phones

Notification No. 02/2020–Central Excise [G.S.R. 118(E)] (14/02/2020)

Notification No. 02/2020 – Central Excise regarding exemption of duties of Central Excise against scrips issued under the 2% Additional ad hoc incentive for mobile phones...

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Central Excise duty exemption against scrips issued under RoSCTL scheme and additional ad-hoc incentive for apparel and made-ups sector

Notification No. 01/2020–Central Excise [G.S.R. 117(E)] (14/02/2020)

Notification regarding exemption of duties of Central Excise against scrips issued under the RoSCTL scheme and additional ad-hoc incentive for apparel and made-ups sector. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 1/2020–Central Excise New Delhi, the 14th February, 2020 G.S.R. 117(E).– In exe...

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Budget 2020: Summary of Changes in Customs, Central Excise, GST law

D.O. F. No. 334/2/2020-TRU (01/02/2020)

Please find below exhaustive summary of Changes in Customs, Central Excise, GST law and rates that have been proposed through the Finance Bill, 2020, which was introduced in Lok Sabha by Finance Minister on 1st Februare 2020...

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Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020

Notification No. 5 of 2020 (24/01/2020)

Govt notifies Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020. It shall come into force on the 26th day of January, 2020. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka) THE DADRA AND NAGAR HAVELI AND DAMAN AND DIU (REPEAL) REGULATION, 2020 NO. 5 […]...

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Dadra and Nagar Haveli and Daman and Diu (Extension with modifications of the Goa, Daman and Diu Excise Duty Act, 1964) Excise Regulation, 2020

Notification No. 04 of 2020-Central Excise (24/01/2020)

Govt notifies Dadra and Nagar Haveli and Daman and Diu (Extension with modifications of the Goa, Daman and Diu Excise Duty Act, 1964) Excise Regulation, 2020. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka) THE DADRA AND NAGAR HAVELI AND DAMAN AND DIU (EXTENSION WITH MODIFICATION...

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Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019

Notification No. EXN-F(10)-7/2019 (21/01/2020)

This Scheme shall be called the Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019. It shall come into force on such date as the State Government may, by notification in the Rajpatra (e-gazette), Himachal Pradesh, appoint....

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Follow Bajaj Auto Limited | Initiate recovery of duties, including NCCD | CBIC

Instruction No. F.No.276/187/2018-CX.8A Part (09/01/2020)

Field formations under your jurisdiction may be directed to initiate recovery of duties, including NCCD, in cases where the assessees were not paying the same on the strength of the previous judgments, specifically the judgment in the case of Bajaj Auto Limited (supra)...

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Compile and share various favourable Court orders pertaining to GST

Notification No. F.No. 275/65/2013-CX.8A(Pt.) (07/01/2020)

The undersigned has been directed to state that the petitions against various provisions of GST are being filed throughout the country, and hence it becomes imperative that any order/judgment in favour of Revenue may be disseminated to the field so that same may be considered while filing any affidavit before the Hon’ble Courts....

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CBIC amends notification No. 11/2017-Central Excise dated 30-06-2017

Notification No. 09/2019-Central Excise [G.S.R. 980(E)] (31/12/2019)

Notification No. 9/2019-Central Excise- Seeks to amend notification No. 11/2017-Central Excise dated 30-06-2017, so as to align it with amended Fourth Schedule to Central Excise Act. MINISTRY OF FINANCE (Department of Revenue) Notification No. 9/2019-Central Excise New Delhi, the 31st December, 2019 G.S.R. 980(E).-In exercise of the power...

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CBIC amends Fourth Schedule to the Central Excise Act, 1944

Notification No. 08/2019-Central Excise (N.T.) [G.S.R. 978(E)] (31/12/2019)

CBIC amends Fourth Schedule to the Central Excise Act 1944 vide Notification No. 08/2019-Central Excise (T.) dated 1st December, 2019 to substitute tariff items 2710 12 11 to 2710 12 90, sub-heading 2710 19 and tariff items 2710 19 10 to 2710 20 00 and the entries relating thereto and add a new SUPPLEMENTARY NOTES […]...

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Govt extends SVLDRS 2019 scheme till 15.01.2020

Notification No. 07/2019-Central Excise (N.T.) [G.S.R. 979(E)] (31/12/2019)

Government has extended the SVLDRS as a one-time measure for a fortnight up to 15.01.2020 vide Notification No. 07/2019 Central Excise-NT dated 31st December, 2019....

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Implementation of Matharoo judgment – clarification regarding

F. No. C-18012/19/2012-Ad.II B (31/01/2020)

By Speed Post F. No. C-18012/19/2012-Ad.II B Government of India Ministry of Finance Department of Revenue CBIC ***** New Delhi, the 31st December, 2019 To All Cadre Controlling Authorities under CBIC Sub: Implementation of CAT, Chandigarh Bench Order dt. 03.08.2012 in OA No. 338/PB/2012 filed by Shri Balwinder Singh Matharoo and Ors. The...

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Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019- CBIC clarifies 9 Issues

Circular No. 1074/07/2019-Central Excise (12/12/2019)

Section 124(2) provides for adjustment of any amount paid as pre-deposit at any stage of appellate proceedings or as deposit during enquiry, investigation or audit. However, an amount paid after issuance of show cause notice but before adjudication are not mentioned therein....

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Govt extends SVLDRS, 2019 to 8 More enactments

Notification No. 06/2019 Central Excise (N.T.) [GSR. 895(E).] (04/12/2019)

Government hereby specifies the following enactments to which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall be applicable, namely:-...

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Transfer / Posting to the grade of Commissioner/Pr. Commissioner/Pr. ADG Commissioner/ADG of Customs

Office Order No. 158/2019 (29/11/2019)

Office Order No. 158/2019 The President of India is pleased to promote following officers of Indian Revenue Service (Customs & Central Excise) to the grade of Commissioner of Customs, CGST & Central Excise in the Pay scale of Rs. 37,400-67,000/ with Grade Pay of Rs. 10,000/- (pre-revised) for the panel years mentioned against their nam...

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Revised Award Guidelines for winning medals in Sports events for CBIC Dept officials

F.No.712/2891HRD/WF-1118 (05/11/2019)

Revision of Guidelines for Cash Awards for winning medals/civilian Awards in Sports and financial assistance, for participation in Sports events/ competitions) to the departmental officials...

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Adjudication of SCNs issued by DRI, DGCEI, SIIB, Preventive etc in light of judgement in case of M/s Mangali Impex -reg.

Notification No. F.No.276/104/2016-CX.8A (Pt.) (03/09/2019)

References have been received in the Board regarding the adjudication of cases wherein the Show Cause notices issued by DRI, DGCEI, SIIB, Preventive etc. pertaining to the duty demand prior to 08.04.2011 were kept in Call book, in light of the order dated 03.05.2016 of the Hon’ble Delhi High Court in the case of M/s Mangali Impex....

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Transfer & Posting of 134 Additional/joint Commissioner of GST

Office Order No. 120/2019 (28/08/2019)

CBIC Office Order No. 120/2019 dated 28th August, 2019 for 134 transfer and posting in the grades of Additional/joint Commissioner of Customs, GST and Central Excise. Office Order No. 120/2019 No.A-22011/02/2019-Ad.II Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs New Delhi, the...

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Circular on Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Circular No. 1071/4/2019-Central Excise 8 (27/08/2019)

Circular No. 1071/4/2019-Central Excise.8 F. No. 267/78/2019/CX-8-Pt.III Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Dated, the 27th August, 2019 To The Principal Chief Commissioners/ Chief Commissioners (All) The Principal Director Generals/ Director Generals (All) Dear Madam...

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CBIC extends validity of 2% Basic Excise Duty on ATF drawn from RCS-UDAN airport or heliport or waterdrome

Notification No. 07/2019-Central Excise [G.S.R. 591(E)] (22/08/2019)

CBIC extend the validity of 2% Basic Excise Duty on ATF drawn from RCS-UDAN airport or heliport or waterdrome vide Notification No. 07/2019-Central Excise dated 22nd August, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 07/2019-Central Excise New Delhi, the 22nd August, 2019 G.S.R. 591(E). – In ...

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CBIC enhances monetary limits for filing departmental appeals in legacy matters in CESTAT, HCs and SC

F. No. 390/Misc/116/2017-JC (22/08/2019)

Reduction of Government Litigation —Raising of monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court in Legacy Central Excise and Service Tax-regarding....

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Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Notification No. 05/2019 Central Excise-NT (21/08/2019)

(1) These rules may be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. (2) They shall come into force on the 1st day of September, 2019....

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Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 applicable w.e.f 1.9.2019

Notification No. 04/2019 Central Excise-NT (21/08/2019)

Notification No. 04/2019 Central Excise-NT dated 21st August, 2019 – central government notifies that the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019 will come into force w.e.f 1st of September, 2019 till 31st December, 2019. Government of India Ministry of Finance Department of Revenue Central Board of Indirect ...

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Notification No. 03/2019-Central Excise (NT), Dated: 18.07.2019

Notification No. 03/2019-Central Excise (NT) [G.S.R. 516(E)] (18/07/2019)

Pr. Commissioner/Commissioner of Customs, Nhava Sheva-II, JNCH invested with power of Pr.Commissioner/Commissioner of Central Excise for adjudication in specific SCN vide Notification No. 03/2019-Central Excise (NT) dated 18th July, 2019. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notificatio...

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CBIC Transfer & Posts 190 Commissioner / Pr. Commissioners

Office Order No. 101/2019 (16/07/2019)

Vide office Order No. 101/2019 dated 16th July, 2019 CBIC makes 190 transfers/postings in the grades of Pr. Commissioner / Commissioner of Customs, GST & Central Excise . Office Order No. 101/2019 dated 16th July, 2019 F.No. A-22011/07/2019-Ad.II Government of India Ministry of Finance Department of Revenue Central Board of Indirect...

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CBIC to exempt crude petroleum oil produced in specified oil fields

Notification No. 06/2019-Central Excise [G.S.R.489(E)] (06/07/2019)

Seeks to exempt crude petroleum oil produced in specified oil fields under production sharing contracts or in the exploration blocks offered under the New Exploration Licensing Policy (NELP) through international competitive bidding vide Notification No. 6/2019-Central Excise Dated 6th July, 2019.   GOVERNMENT OF INDIA MINISTRY OF FINANC...

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CBIC increases effective Special Additional Excise Duty on Petrol & Diesel

Notification No. 05/2019-Central Excise [G.S.R. 488(E).] (06/07/2019)

Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel vide Notification No. 05/2019-Central Excise Dated 6th July, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 5/2019-Central Excise New Delhi, the 6th July, 2019 G.S.R. 488(E).– In exercise of the powers conf...

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CBIC increases effective rate of Road and Infrastructure Cess

Notification No. 04/2019-Central Excise [G.S.R. 487(E).] (06/07/2019)

Seeks to increase the effective rate of Road and Infrastructure Cess as additional duty of excise on Petrol and Diesel vide Notification No. 04/2019-Central Excise Dated 6th July, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 4/2019-Central Excise New Delhi, the 6th July, 2019 G.S.R. 487(E). – In...

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Basic excise duty on specified goods in chapter 24 increased

Notification No. 03/2019-Central Excise [G.S.R. 486(E)] (06/07/2019)

Seeks to increase the basic excise duty on specified goods in chapter 24 under section 5A of the Central Excise Act 1944 vide Notification No. 03/2019-Central Excise Dated 6th July, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 03/2019-Central Excise New Delhi, the 6th July, 2019 G.S.R. 486(E)̵...

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CBIC amends notification No. 11/2017-CE to omit a chapter 24 entry

Notification No. 02/2019-Central Excise [G.S.R. 485(E).] (06/07/2019)

CBIC further amends notification No. 11/2017-Central Excise dated 30th June 2017 so as to omit an entry with respect to chapter 24 vide Notification No. 02/2019-Central Excise Dated 6th July, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 02/2019-Central Excise New Delhi, the 6th July, 2019 G.S.R. 4...

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Detailed analysis of changes in Central Excise & Custom- Budget 2019

D.O.F.No. 334/3/2019-TRU (05/07/2019)

Changes in Customs, Central Excise, Service Tax, GST law and rates have been proposed through the Finance (No.2) Bill, 2019. To prescribe effective rates of duty following notifications are being issued:...

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Revised procedure to pay Excise and Service Tax Arrears online

Circular No. 1070/3/2019 Central Excise (24/06/2019)

Implementation of CBIC (ICEGATE) E-payment portal from 1st July, 2019– Revised procedure for making e-payment of Central Excise and Service Tax arrears under the new CBIC-GST Integrated portal https://cbic-gst.gov.in Circular No. 1070/3/2019 Central Excise F. No. 267/58/2019/CX-8 Government of India Ministry of Finance Department...

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Change of nomenclature of post of Superintendent of Central Excise

Order No. 07/Ad.IV/2019 (06/06/2019)

Approval of the Competent Authority , CBIC is hereby conveyed for change of nomenclature of the post of Superintendent of Central Excise working in the Directorates under CBIC as Additional Assistant Director (AAD)....

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Revised procedures for e-filing of Excise & Service Tax Returns

Circular No. 1069/2/2019/2019 Central Excise (08/05/2019)

Circular No. 1069/2/2019 /2019 CX- Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in....

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CBIC notifies website www.cbic-gst.gov.in in place of www.aces.gov.in

Notification No. 01/2019-Central Excise (N.T.) [G.S.R 353(E)] (08/05/2019)

Notification No. 01/2019-Central Excise (N.T.)– Changing the words www.aces.gov.in to www.cbic-gst.gov.in in the Notification No. 35/2001 — CE (N.T) dated 26.06.2001, as amended vide Notification No. 7/2015 — CE (N.T) dated 1.3.2015 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes &am...

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Procedure for utilisation of paperless MEIS and SEIS scrips

Notification No. 01/2019-Central Excise [G.S.R. 294(E)] (09/04/2019)

CBIC amends Notification Nos. 20/2015-Central Excise and No. 21/2015-Central Excise both dated 08.04.2015 to incorporate procedure for utilisation of paperless MEIS and SEIS scrips MINISTRY OF FINANCE (Department of Revenue) Notification No. 01/2019-Central Excise New Delhi, the 9th April, 2019 G.S.R. 294(E).—In exercise of the powers ...

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CBIC offices to remain open on 30th & 31st March, 2019 (Saturday & Sunday)

F .No. 296/15/2019-CX-9 (29/03/2019)

As per past practice, all field offices of CBIC will remain open during the last weekend of the current financial year also i.e. 30.03.2019 and 31.03.2019 for assisting the taxpayers in all matters. All officers/officials of CBIC may attend office as per normal working hours....

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Consideration of mega power policy benefits in proportion to long term PPA tied up in case of provisional mega power projects – regarding

Circular No. 1064/03/2018-Central Excise (26/02/2019)

Circular No. 1064/03/2018-CX F.No. 354/94/2011 –TRU (Pt) Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the 26th of February, 2018 To The Principal Chief Commissioner/Chief Commissioner/ Principal Commissioner/ Commissioner of Central Excise and Central Tax (All) / Director ...

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Review of Budgetary support for states in lieu of area based exemptions

Circular No. 1068/1/2019-Central Excise (10/01/2019)

Circular No. 1068/1/2019-CX Dated: 10th January, 2019 1. Provision of Appeal The support under the scheme is in the nature of grant and not refund of duty under taxation law. As such there is no requirement for any appellate forum as the decision of the sanctioning authority is final 2. Review of progress of implementation […]...

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General Bond (Form B-17) to be executed by the EOUs

Notification No. 1/2018-Central Excise (N.T) (05/12/2018)

CBIC hereby notifies Form B – 17 General Bond (with Surety/Security) to be executed by the Export Oriented Units /Units in the Electronic Hardware Technology Park/Software Technology Park/ Bio-Technology Park vide Notification No. 1/2018-Central Excise (N.T) Dated 5th December, 2018....

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Notification No. 23/2018-Central Excise Dated 05.12.2018

Notification No. 23/2018-Central Excise (05/12/2018)

Amendment to notification no. 22/2003-CE, 23/2003-CE & 24/2003-CE all dated 31.03.2003  vide Notification No. 23/2018-Central Excise Dated 5th December, 2018 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 23/2018-Central Excise New Delhi, the 5th December...

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Excise duty on Aviation Turbine Fuel reduced to 11%

Notification No. 22/2018-Central Excise [G.S.R. 1019 (E)] (10/10/2018)

Govt. cuts excise duty on Aviation Turbine Fuel to 11% vide Notification No. 22/2018-Central Excise Dated: 10th October, 2018...

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Transfer/Posting in Pr. Commissioner / Commissioners of Customs, GST & Central Excise Grade

Office Order No. 148/2018 (09/10/2018)

OFFICE. ORDER NO. 148/2018 With the approval of the competent authority. the following transfers and postings in the grades of Pr. Commissioner/Commissioner of Customs. GST and Central Excise are hereby ordered with immediate effect and until further order....

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Online registration & filing of budgetary support claims in GST era

Circular No.1067/6/2018-Central Excise (05/10/2018)

Online registration and online filing of the claims, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. ...

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Govt Reduces petrol and diesel prices

Notification No. 21/2018-Central Excise [G.S.R. 994 (E)] (04/10/2018)

Seeks to amend Notification No. 11/2017-Central Excise dated 30th June,2017 in order to reduce Central Excise duty rates on motor spirit (petrol) and High-speed diesel. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 21/2018-Central Excise New Delhi, the 4th October, 2018 G.S.R. 994(E). – In exercise of ...

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CBIC to withdraw low tax effect pending appeal cases before 30.09.2018

F.No. 390/Misc/116/2017-JC (01/10/2018)

With regard to the position of filing and withdrawal of cases falling below monetary limits, Chairman (CBIC) has directed that the entire exercise should be positively completed by 30.09.2018...

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CBIC increases appeal filing limit – Cestat 20L, HC 50L, SC 1Cr

F.No.390/Misc./116/2017-JC (11/07/2018)

CBIC increases appeal filing limit Substantially and new limit for filing appeal with various Appellate Forum is as follows :- CESTAT Rs. 20,00,000/‑, High Courts Rs. 50,00,000/‑ and Supreme Court Rs. 1,00,00,000/-. F.No.390/Misc./116/2017-JC Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Judi...

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10% deposit for 2nd Appeal filing includes 7.5% Deposit made during 1st Appeal

F. No. 01/05/Circular/CESTAT/2015-CR (05/07/2018)

on'ble High Court further directed that the appellants while preferring second appeal before the Tribunal are required to deposit 10% of the amount of duty/penalty as confirmed by the Appellate Authority inclusive of 7.5% pre-deposit made for the first appeal and that 10% would not be in addition to and over and above 7.5% of pre-deposit ...

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Constitute Recovery Cell for cases where recovery is not made: CBEC

Circular No. 1066/5/2018- Central Excise (26/06/2018)

Commissionerates should constitute a Recovery Cell as laid down in the aforesaid Circular, and only those cases where recovery is not made by Departmental efforts and action needs to be taken for recovery by attachment and sale of property of the defaulter, as laid down In section 142 of the Customs Act. should be transferred to the Recov...

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Place of Removal under Excise Act and CENVAT Credit Rules

Circular No. 1065/4/2018-Central Excise (08/06/2018)

As regards determination of ‘place of removal’, in general the principle laid by Hon’ble Supreme Court in the case of CCE vs Ispat Industries Ltd 2015(324) ELT670 (SC) may be applied. Apex Court, in this case has upheld the principle laid down in M/s Escorts JCB (Supra) to the extent that ‘place of removal’ is required to be de...

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Draft Seniority List of Assistant Commissioners of Customs & Central Excise

F. No. A-32012/52/2017-Ad.II (04/06/2018)

Draft Seniority list of Assistant Commissioners of Customs and Central Excise, Group 'A' for the vacancy years 1997-98 to 2001-02 has been prepared and the same is enclosed....

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CBIC Introduces monetary limit at Commissioner (appeals) Level

F No 390/Misc/116/2017-JC (25/05/2018)

Central Board of Indirect Taxes and Customs fixes a monetary limit of Rs 2,50,000/- below which appeal shall not be filed with the Commissioner (A). This limit would apply for legacy matters only and would also be applicable to cases currently pending at the level of Commissioner (Appeals) ....

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CBIC fixes monetary limit of Rs 2.5 Lakh for appeal filing with Commissioner (A)

F No 390/Misc/390/2017-JC (15/05/2018)

In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1994 the Central Board of Indirect Taxes fixes a monetary limit of Rs 2,50,000/- below which appeal shall not be filed with the Commissioner (A)....

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Goct rescinds two excise notifications dated 06.04.2018

Notification No. 20/2018-Central Excise (06/04/2018)

Seeks to rescind notification nos. 7/2018-Central excise and 8/2018-Central excise, both dated 2nd February 2018 all dated 06.04.2018...

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Govt amends 5 Excise Notifications dated 2nd February 2018

Notification No. 19/2018-Central Excise (06/04/2018)

Seeks to amend notification Nos. 11/2017-Central excise dated 30th June, 2017, 10/2018-Central excise 11/2018-Central excise, 12/2018-Central excise and 13/2018-Central excise, all dated 2nd February 2018...

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Proportionate release of Bank Guarantee in case of mega power projects

Circular No. 1064/03/2018-Central Excise (26/02/2018)

Certain specified goods such as machinery, apparatus, instruments, cables, components or raw material supplied to specified mega power projects, including the projects with provisional mega power status, were exempted from central excise duty vide entry No. 338 under notification No. 12/2012-Central Excise, dated the 17th March, 2012 (as ...

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Notification No. 18/2018-Central Excise Dated: 23rd February, 2018

Notification No. 18/2018-Central Excise (23/02/2018)

Seeks to clarify the applicability of the notification No. 2/2018-Central Excise dated 02nd February, 2018, that the said notification shall not apply to the goods manufactured on or before the 1st February, 2018 and cleared on or after the 2nd February, 2018. ...

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Notification No. 17/2018-Central Excise Dated: 23rd February, 2018

Notification No. 17/2018-Central Excise (23/02/2018)

Seeks to clarify the applicability of the notification No. 1/2018-Central Excise dated 02nd February, 2018, that the said notification shall not apply to the goods manufactured on or before the 1st February, 2018 and cleared on or after the 2nd February, 2018 ...

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CBEC accepts 63 Orders of SC, HC & CESTAT for no further appeal

Circular No. 1063/2/2018-Central Excise (16/02/2018)

Attention is invited to sixty three orders of different High Courts summarized in this Circular which have been accepted by the Department. In fourteen of these orders, Hon’ble High Courts have decided various questions of law. In the rest forty nine cases the Hon’ble High Courts have delivered judgments on the basis of some settled c...

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Adhere to time frame for filing of SLPs and Appeals in SC: CBEC Chairman

DO. No. 07/CH(EC)/2018 (16/02/2018)

CBEC has already put in place a mechanism to prevent delay in filing of SLPs and Appeals in the Hon'ble Supreme Court and a letter dated 1st June 2017 to this effect has already been circulated indicating revised time-frames. This is also available in the CBEC website. May I request you all to strictly adhere to the time frame indicated i...

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Notification No. 16/2018-Central Excise, Dated: 02.02.2018

Notification No. 16/2018-Central Excise [G.S.R. 144 (E)] (02/02/2018)

Notification No. 16/2018-Central Excise In exercise of the power conferred by sub-section (2A) of section 5A of the Central Excise Act, 1944 ( 1 of 1944), the Central Government considers it necessary for the purpose of clarifying the applicability of the notification of the Government of India in the Ministry of Finance (Department of Re...

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Notification No. 15/2018-Central Excise, Dated: 02.02.2018

Notification No. 15/2018-Central Excise [G.S.R. 143(E).] (02/02/2018)

Notification No. 15/2018-Central Excise In exercise of the power conferred by sub-section (2A) of section 5A of the Central Excise Act, 1944 ( 1 of 1944), read with section 133 of the Finance Act, 1999 (27 of 1999), the Central Government considers it necessary for the purpose of clarifying the applicability of the notification of the Gov...

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Notification No. 14/2018-Central Excise, Dated: 02.02.2018

Notification No. 14/2018-Central Excise [G.S.R. 142(E).] (02/02/2018)

Notification No. 14/2018-Central Excise: Central Government considers it necessary for the purpose of clarifying the applicability of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 7/2018-Central Excise, dated the 2nd February, 2018, published in Gazette of India, Extraordinary, Part II...

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Seeks to exempt high speed diesel oil blended with alkyl esters of long chain fatty acids

Notification No. 13/2018-Central Excise [G.S.R. 139(E).] (02/02/2018)

Seeks to exempt high speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetables oils, commonly known as bio-diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil from the additional duty of excise (road and infrastructure cess) levied under clause 110 of the Fina...

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Seeks to exempt 10% ethanol blended petrol from additional duty of excise

Notification No. 12/2018-Central Excise [G.S.R. 138 (E)] (02/02/2018)

Notification No. 12/2018-Central Excise Seeks to exempt 10% ethanol blended petrol from additional duty of excise (road and infrastructure cess) levied under clause 110 of Finance Bill 2018...

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CBEC exempt excise duty on goods in Fourth Schedule to Central Excise Act, 1944

Notification No. 10/2018-Central Excise [G.S.R. 136(E).] (02/02/2018)

Notification No. 10/2018-Central Excise Seeks to exempt duties of excise on goods falling within Fourth Schedule to Central Excise Act, 1944, in excess of amount calculated at the rate of 50%...

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CBEC reduces rate Basic Excise Duty on petrol diesel by Rs. 2/- per litre

Notification No. 09/2018-Central Excise [G.S.R. 135(E).] (02/02/2018)

Notification No. 09/2018-Central Excise- Seeks to reduce rate of Basic Excise Duty (BED) on petrol diesel by Rs. 2/- per litre but benefit of such reduction will not be passed to consumer....

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CBEC exempts Additional Duty of Excise (Road Cess), levied U/s. 133 of Finance Act, 1999

Notification No. 08/2018-Central Excise [G.S.R. 134 (E)] (02/02/2018)

Notification No. 08/2018-Central Excise- Central Government exempt Additional Duty of Excise (Road Cess), levied U/s. 133 of Finance Act, 1999...

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CBEC exempts Additional Duty of Excise (Road Cess), levied U/s. 111 of Finance Act, 1998

Notification No. 07/2018-Central Excise [G.S.R. 133 (E)] (02/02/2018)

Central Government hereby exempts the additional duty of excise on the goods specified in the Second Schedule to Finance (No. 2) Act, 1998...

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CBEC rescinds notification No. 29/2002-Central Excise dated 13.05.2002

Notification No. 06/2018-Central Excise [G.S.R. 132 (E)] (02/02/2018)

Central Government hereby rescinds notification No. 29/2002 –Central Excise, dated the 13th May, 2002, published in Gazette vide, number G.S.R. 362(E), dated the 13th May, 2002, except as respects things done or omitted to be done before such rescission....

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CBEC rescinds notification No. 21/2009-Central Excise dated 07.07.2009

Notification No. 05/2018-Central Excise [G.S.R.131 (E).] (02/02/2018)

Central Government hereby rescinds notification No. 21/2009–Central Excise, dated the 7th July, 2009, published in Gazette vide number G.S.R. 479(E), dated the 7th July, 2009, except as respects things done or omitted to be done before such rescission....

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CBEC rescinds notification No. 62/2008-Central Excise dated 24.12.2008

Notification No. 04/2018-Central Excise [G.S.R. 130(E).] (02/02/2018)

Central Government rescinds the notification No. 62/2008 –Central Excise, dated the 24th December, 2008, published in the Gazette vide, number G.S.R. 885(E), dated 24th December, 2008, except as respects things done or omitted to be done before such rescission....

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CBEC rescinds notification No. 38/2004-Central Excise dated 04.08.2004

Notification No. 03/2018-Central Excise [G.S.R. 129(E)] (02/02/2018)

Central Government hereby rescinds notification No. 38/2004 –Central Excise, dated 4th August, 2004 , published in Gazette vide, number G.S.R. 500(E), dated the 4th August, 2004, except as respects things done or omitted to be done before such rescission....

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CBEC rescinds notification No. 11/2015-Central Excise dated 01.03.2015

Notification No. 02/2018-Central Excise [G.S.R. 128(E).] (02/02/2018)

Central Government hereby rescinds notification No. 11/2015 –Central Excise, dated the 1st March, 2015 , published in Gazette of India vide, number G.S.R. 141(E), dated the 1st March, 2015, except as respects things done or omitted to be done before such rescission....

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CBEC rescinds notification No. 10/2015-Central Excise dated 01.03.2015

Notification No. 01/2018-Central Excise [G.S.R. 127(E).] (02/02/2018)

Central Government hereby rescinds the notification No. 10/2015 –Central Excise, dated the 1st March, 2015 , published in the Gazette of India vide, number G.S.R. 140(E), dated the 1st March, 2015, except as respects things done or omitted to be done before such rescission....

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Celebration of Customs Day and Investiture Ceremony-2018-reg

Circular No.1062/01/2018-Central Excise (23/01/2018)

The Customs Day and Investiture Ceremony, 2018 is being celebrated on 27th January, 2018 at Plenary Hall, Vigyan Bhawan, New Delhi. All 'Group-A' officers posted in Board are directed to attend the Customs Day and Investiture Ceremony-2018....

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Celebration of Customs Day and Investiture Ceremony-2018-reg

Circular No.1062/01/2018-Central Excise (23/01/2018)

Customs Day and Investiture Ceremony, 2018 is being celebrated on 27th January, 2018 at Plenary Hall, Vigyan Bhawan, New Delhi. All 'Group-A' officers posted in Board are directed to attend the Customs Day and Investiture Ceremony-2018....

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Procedure for manual disbursal of budgetary support under GST

Circular No.1061/10/2017-Central Excise (30/11/2017)

After registration of the eligible unit, based on the details mentioned by the applicant on the Registration Form, the bank account of the applicant shall be validated by the Asstt./Dy. Commissioner (in the capacity of Program Division of CBEC) and a Unique Vendor Id will be created. This exercise should be completed within 3 days of regi...

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Budgetary support under GST to unit enjoying Excise exemption prior to 01.07.2017

Circular No.1060/9/2017-Central Excise (27/11/2017)

Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim....

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CBEC notifies Revisionary Authority under Excise Appeal Rules

Notification No. 27/2017-Central Excise (N.T.) [G.S.R. 1442 (E)] (23/11/2017)

Seeks to specify jurisdiction of Revisionary Authority under rule 10 of Central Excise (Appeals) Rules, 2001 under the Central Excise Non tariff section. Notification No. 27/2017-Central Excise (N.T.)...

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Appeal at a higher fora after Department has lost in two previous stages

F. No. 390/Misc/69/2017-JC (09/11/2017)

TPRU has suggested that the Department should not contest a case further if the issue has been lost in two previous stages of appeals. This suggestion was considered in detail by the Board at the meeting dated 18.09.2017....

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Assigning Jurisdictional Power to Commissioner Rank Officers in a zone for deciding appeals pending as on 30.06.2017

Notification No 26/2017-Central Excise (N.T.) [G.S.R 1301 (E)] (17/10/2017)

In pursuance of clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) read with clause (55) of section 65B of the Finance Act, 1994 ( 32 of 1994), rule 3 of the Central Excise Rules, 2002 , rule 3 of the Service Tax Rules, 1994, and clause (e) of sub-section (2) of section 174 of the Central Goods and Service Tax Act 2017...

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Govt appoints Counsels to handle Indirect Tax litigation before various HCs

F.No.278A/33/2016-Legal (05/10/2017)

The President of India is please to appoint a fresh panel of Sr. /Jr. Standing Counsels of CBEC to handle litigation of Indirect Taxes before various High Courts and other fora...

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