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Analysis of Notifications and Circulars for Week Ending 31st May 2026

CA, CS, CMA : A comprehensive review of significant developments across Income Tax, GST, Customs, DGFT, SEBI, MCA, IBBI, and RBI. The update hig...

June 2, 2026 3210 Views 0 comment Print

Excise Duty Cut on Petrol and Diesel: A Bold Governance Move Amid War

Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...

March 27, 2026 3729 Views 0 comment Print

Key Highlights of Budget 2026 covering Major GST, Custom & Excise Duty Changes

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...

February 3, 2026 2025 Views 0 comment Print

Budget 2026: Analysis of GST, Custom & Excise Duty Amendment

Goods and Services Tax : The Bill introduces relief on post-supply discounts, export taxation, refunds and intermediary services. It also simplifies custom...

February 2, 2026 1914 Views 0 comment Print

Central Excise Act 2025: Reshapes Tobacco Taxation Landscape

Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...

December 17, 2025 21159 Views 2 comments Print


Latest News


Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1632 Views 0 comment Print

Central Excise and Service Tax Inspector Jailed for Disproportionate Assets

Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...

January 7, 2026 570 Views 0 comment Print

FAQs on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco & Gutkha

Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...

January 4, 2026 1977 Views 0 comment Print

Budget 2025: Analysis of Changes in Income Tax, GST, Custom Duty & Excise

Income Tax : MEMORANDUM EXPLAINING THE PROVISIONS IN THE FINANCE BILL, 2025 FINANCE BILL, 2025 PROVISIONS RELATING TO DIRECT TAXES Introduction...

February 1, 2025 17424 Views 0 comment Print

Budget 2023: Explanatory Memorandum to Custom & Excise Duty Notification

Custom Duty : Article contains Explanatory Memorandum to Notification Nos. 02 to 12-Customs, dated the 1st February, 2023 and Explanatory Memora...

February 1, 2023 1617 Views 2 comments Print


Latest Judiciary


Procedural lapse in Rule 7 of CCR, 2004 cannot be ground to deny substantial benefits of cenvat credit

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...

March 6, 2023 2385 Views 0 comment Print


Latest Notifications


CBIC Revises SAED on ATF Exports to Rs. 12.5 Per Litre

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...

June 16, 2026 204 Views 0 comment Print

CBIC Revises SAED on Diesel Exports to Rs. 14 Per Litre

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...

June 16, 2026 156 Views 0 comment Print

Government Waives AIDC on Higher Ethanol-Blended Petrol

Excise Duty : Notification No. 29/2026-Central Excise grants Nil Agriculture Infrastructure and Development Cess on E22, E25, E27 and E30 petrol...

June 11, 2026 189 Views 0 comment Print

CBIC notifies Nil Road and Infrastructure Cess on E22 to 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...

June 11, 2026 237 Views 0 comment Print

Nil special additional excise duty Benefit extended to E22, E25, E27 & E30 Petrol Blends

Excise Duty : Notification No. 27/2026-Central Excise extends Nil special additional excise duty benefits to E22, E25, E27 and E30 petrol blends...

June 11, 2026 267 Views 0 comment Print


Notification No. 45/2004-Central Excise; Dated : 27.08.2004

August 27, 2004 427 Views 0 comment Print

The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002] and was last amended by notification No. 44/2004-Central Excise, dated the 18th August, 2004 [G.S.R. No. 526 (E), dated the 18th August, 2004.

Notification No. 44/2004-Central Excise; Dated : 18.08.2004

August 18, 2004 403 Views 0 comment Print

: The principal notification No.6/2002-Central Excise dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R. 127 (E) dated the 1st March, 2002 and was last amended by notification No.43/2004-Central Excise dated the 13th August, 2004 [G.S.R. 523(E) dated the 13th August, 2004.

Notification No. 43/2004-Central Excise; Dated : 13.08.2004

August 13, 2004 583 Views 0 comment Print

Light weight coated paper weighing upto 70 g/m2, procured by actual users for printing of magazines

Amends notification No. 42/2001-Central Excise (N.T.) Dated 26th June, 2001

August 10, 2004 3934 Views 0 comment Print

In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001

Amends notification No. 43/2001-Central Excise (N.T.) Dated 26th June, 2001

August 10, 2004 571 Views 0 comment Print

(f) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) which was amended by Section 3 of the Finance Act, 2004 (13 of 2004)

Notification No. 40/2004-Central Excise : Dated : 04.08.2004

August 4, 2004 724 Views 0 comment Print

The principal notification No. 28/2002-Central Excise, dated the 13th May, 2002 was published in the Gazette of India, Extraordinary vide G.S.R 361 (E), dated the 13th May 2002 and was last amended vide notification No.12/2004-Central Excise, dated the 4th February, 2004, published in the Gazette of India, Extraordinary vide G.S.R 97(E) dated the 4th February, 2004.

Notification No 39/2004-Central Excise; Dated : 04.08.2004

August 4, 2004 661 Views 0 comment Print

The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide G.S.R 127 (E), dated the 1st March, 2002 and was last amended by notification No. 23/2004-Central Excise, dated the 9th July, 2004 and published in the Gazette of India vide G.S.R 414 (E), dated the 9th July, 2004.

Notification No. 38/2004-Central Excise; Dated : 04.08.2004

August 4, 2004 829 Views 0 comment Print

Notification No. 38/2004-Central Excise For the purposes of this exemption appropriate duties of excise shall mean the duties of excise leviable under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act.

Exempts 5% ethanol blended petrol of certain specification from duty of excise

August 4, 2004 535 Views 0 comment Print

from so much of the duty of excise leviable thereon under the said Schedules, as is in excess of the duty that would have been leviable on such goods under the said Schedules, if sold by the manufacturer for delivery at the time of removal of such goods or at any other time nearest to the removal of such goods.

Specifies the forms under rule 12 of the Central Excise Rules, 2002 and rule 7 of CENVAT Credit Rules, 2004

August 4, 2004 652 Views 0 comment Print

In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (5) of rule 7 of CENVAT Credit Rules, 2002, and in supersession of the notification of the Government of India, Ministry of Finance

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