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...
CA, CS, CMA : ITIRS 2018 encourages citizens to report substantial tax evasion, guaranteeing confidentiality and structured rewards. False repor...
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 : The government amended the excise notification to revise the duty rate to Rs. 31.5 per litre. The change is effective immediately ...
Excise Duty : Finance Ministry amends Notification 08/2026 to raise SAED on export of ATF to Rs 42 per litre, effective immediately from April 1...
Excise Duty : The government amended an earlier excise notification to revise the applicable rate to ₹24 per litre. The change has been made i...
Excise Duty : Government has increased Road and Infrastructure Cess on high speed diesel to ₹36 per litre through a new notification. The chan...
Excise Duty : Finance Ministry increases Special Additional Excise Duty on high speed diesel to Rs 24 per litre by amending Eighth Schedule, eff...
G.S.R. (E). 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.),
G.S.R. (E).- In exercise of the powers conferred by sub-rule (2) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 14/2002-Central Excise (N.T.), dated the 8th March, 2002.
The principal notification number 14/2002-Central Excise (N.T.),dated the 8th March, 2002 was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section(i), vide number G.S.R.182 (E), dated the 8th March, 2002, and the same was subsequently amended vide notification number 22/2002-Central Excise (N.T.).
I am directed to refer to Board’s Circular No. 581/18/2001-CX dated 29th June, 2001 which inter alia, specifies conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for warehousing of excisable goods for the purpose of export. In paragraph 2(2) of the said Circular, the Board has specified places where warehouses may be established.
The principal rules were notified vide notification number 30/2008-Central Excise (N.T.), dated the 1st July, 2008 and were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 491(E), dated the 1st July, 2008 and were last amended by notification number 45/2008-Central Excise (N.T.),.
The Sugar Cess Act, 1982 provides that There shall be levied and collected as a cess, for the purposes of the Sugar Development Fund Act, 1982, a duty of excise on all sugar produced by any sugar factory in India for the development of sugar industry. References have been received from some field formations that some manufacturers purchase sugar, on which central excise duty and sugar cess is paid by sugar manufacturers.
The principal notification No.2/2008-Central Excise, dated the 1st March, 2008 was published in the Gazette of India, Extraordinary, part II, section 3, sub-section (i) vide number G.S.R.130 (E), dated the 1st March, 2008, and was last amended by notification No. 58/2008-Central Excise, dated the 7th December, 2008 published vide number G.S.R. 840(E), dated the 7th December 2008.
NOTIFICATION NO 4/2009-Central Excise, Dated : February 24, 2009 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, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely
G.S.R. 110 (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of Additional Duties of Excise.
G.S.R.110(E). – In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of Section 3 of Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on being satisfied that it is necessary in the public interest so to do