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...
All the returns received by the Superintendent of Central Excise under sub-rule (1) of Rule 12 shall be scrutinized by him to check the correctness of duty assessed. The inspectors posted in the Range will assist him in carrying out the scrutiny.
The principal notification was published in the Gazette of India, Part II Section 3, Sub-section (i), Extraordinary, vide number G.S.R 254 (E), dated the 16th March, 1995, and last amended by notification No.16/2003-Central Excise, dated the 1st March, 2003, and published vide number G.S.R.146 (E), dated the 1st March, 2003.
I am directed to refer to Board’s Circulars No. 643/34/2002-CX dated 1.7.2002 and No. 813/10/2005-CX dated 25th April, 2005 in which clarification was issued on valuation in certain situations, inter alia in respect of valuation of capital goods or inputs removed as such from the factory of the manufacturer. It was clarified that in such situations, the provisions of rule 3(5) of CENVAT Credit Rules, 2004 shall apply.
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1of 1944), the Central Board of Excise and Customs hereby makes the following amendments in the Notification No. 25/2005-Central Excise
In exercise of the powers conferred by sub- section (1B) of section 35B of the Central Excise Act, 1944 (1of 1944), the Central Board of Excise and Customs hereby makes the following amendments in the Notification No. 24/2005-Central Excise
The input service distributor, shall furnish a half yearly return in such form as may be specified, by notification, by the Board, giving the details of credit received and distributed during the said half year to the jurisdictional Superintendent of Central Excise, not later than the last day of the month following the half year period.
Notification No. 29/2005- Central Excise, dated the 31st May, 2005, has been issued so as to exempt specified goods for the manufacture of rotor blades for wind operated electricity generators from the duty of excise specified under the First Schedule to the Central Excise Tariff Act, 1985, subject to certification by Ministry of Non-Conventional Energy Sources.
F.No. 209/30/2003-CX 6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Circular No. 814/10/2005-Central Excise of May 2005 Subject: Civil Appeal No.3819/1999 in the case of Commissioner of Central Excise, Allahabad Vs. M/s. Hindustan Safety Glass Works Ltd. against CEGAT Order No.264/99-A. I have been directed to enclose […]
The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 127(E), dated the 1st March, 2002 and was last amended vide notification No. 16/2005- Central Excise, dated the 2nd May, 2005[G.S.R. 258 (E), dated the 2nd May 2005.
Notification No. 22/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India vide G.S.R 265 (E), dated the 31st March, 2003 and was last amended by notification No.46/2004 -Central Excise, dated the 6th September, 2004 [ G.S.R.567. (E), dated the 6th September, 2004.