CA, CS, CMA : A comprehensive review of significant developments across Income Tax, GST, Customs, DGFT, SEBI, MCA, IBBI, and RBI. The update hig...
Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
Goods and Services Tax : Budget 2026 revamps Customs, Excise, and GST to simplify compliance and boost exports. The key takeaway is a trust-based, technolo...
Goods and Services Tax : The Bill introduces relief on post-supply discounts, export taxation, refunds and intermediary services. It also simplifies custom...
Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
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 clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...
Income Tax : MEMORANDUM EXPLAINING THE PROVISIONS IN THE FINANCE BILL, 2025 FINANCE BILL, 2025 PROVISIONS RELATING TO DIRECT TAXES Introduction...
Custom Duty : Article contains Explanatory Memorandum to Notification Nos. 02 to 12-Customs, dated the 1st February, 2023 and Explanatory Memora...
Excise Duty : CESTAT Hyderabad held that rule 7 of Cenvat Credit Rules, 2004 is just a procedure and procedural lapse cannot be ground to deny t...
Excise Duty : CBIC has amended Notification No. 08/2026-Central Excise to revise the SAED rate on ATF exports outside India to Rs. 12.5 per litr...
Excise Duty : CBIC has amended Notification No. 06/2026-Central Excise to revise the SAED rate on diesel exports outside India to Rs. 14 per lit...
Excise Duty : Notification No. 29/2026-Central Excise grants Nil Agriculture Infrastructure and Development Cess on E22, E25, E27 and E30 petrol...
Excise Duty : Notification No. 28/2026-Central Excise exempts E22, E25, E27 and E30 petrol blends from additional excise duty in the form of Roa...
Excise Duty : Notification No. 27/2026-Central Excise extends Nil special additional excise duty benefits to E22, E25, E27 and E30 petrol blends...
NOTIFICATION No. 21/2010-Central Excise- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance
The exemption shall be applicable to units manufacturing cartons, boxes or cases, as the case may be, starting from the stage of Kraft paper, corrugated paper, corrugated sheet, corrugated board or any one or more of these stages and not having the facility to manufacture Kraft paper in the same factory.
In the said notification, A. In the opening paragraph, -(a) in clause (i), the word “and” wherever it occurs shall be omitted;(b) for clause (ii), the following shall be substituted, namely:-“(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act; and(iii) Jarda scented Tobacco falling under tariff item 2403 99 30 of the said Tariff Act,” (c) for the words, brackets and figure “column (6)”, the words, brackets and figures “column (6) or column (7)” shall be substituted;
New Delhi, the 13th April, 2010- Notification No. 18 / 2010-Central Excise (N.T.).G.S.R. (E).- In exercise of the powers conferred by sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, namely :-
(i) Jarda scented Tobacco falling under Tariff item 2403 99 30 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),manufactured with the aid of packing machine and packed in pouches as notified goods, on which there shall be levied and collected duty of excise in accordance with the provisions of the said section 3A.
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944), and in suppression of the notifications of the Government of India, Ministry of Finance, Department of Revenue No. 6/2007-Central Excise (N.T), number G.S.R.77(E),dated the 12th February, 2007, notification No 02/2008(N.T.) dated 15th January,2008 vide number G.S.R. 32(E) dated 15th January, 2008,
Notification No. 15 /2010 – Central Excise (N.T.)- Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 25/2005-Central Excise (N.T), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.305(E), dated the 13th May, 2005, namely:- In the said notification, in the Table against serial number 45, in column (2),(i) against entry number (1) for the words and letters “Commissioner of Central Excise Mumbai IV”, the words and letter “Commissioner of Service Tax I, Mumbai” shall be substituted; and(ii) entry number (2) shall be omitted.
Notification No 14 /2010 Central Excise (N.T.) In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 24/2005-Central Excise (N.T.) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide, number G.S.R. 304(E), dated the 13th May, 2005, namely:- In the said notification, in the Table, against serial number 16, in column (3), the word and letters, Mumbai-IV shall be omitted.
Similarly, bolting cloth/ screens/silicon cylinders which carry designs and which are fitted on the machines used for printing of designs are also essential for operating of the machines. Therefore, these items would also be considered as capital goods for the purpose of CENVAT Credit Rules, being part/ component of the machines.
Circular No. 919 /09 /2010 – CX- DG (Systems) has prepared comprehensive instructions outlining the procedure for electronic filing of excise and service tax return and electronic payment of taxes under ACES. The same is enclosed. The said instructions outline the registration process for new assessees, existing assessees, non–assessees and for Large Taxpayers Unit assessees, steps for preparing and filing of return, using of XML Schema for filing dealers’ return, procedure for obtaining acknowledgement of E-filed return, procedure for E-payment etc. It is requested to sensitise concerned officers and trade and industry regarding the instructions.
