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Latest Articles


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 3459 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 1767 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 1563 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 20301 Views 2 comments Print

175 FAQs on Rewards for Informing the Government About Tax Evasion

CA, CS, CMA : ITIRS 2018 encourages citizens to report substantial tax evasion, guaranteeing confidentiality and structured rewards. False repor...

December 9, 2025 1908 Views 0 comment 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 1242 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 474 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 1776 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 17196 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 1536 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 2283 Views 0 comment Print


Latest Notifications


Govt Raises RIC on Diesel Exports to Rs 31.5/Litre

Excise Duty : The government amended the excise notification to revise the duty rate to Rs. 31.5 per litre. The change is effective immediately ...

April 12, 2026 1617 Views 0 comment Print

Govt Raises SAED on ATF Exports to Rs 42/Litre

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...

April 12, 2026 525 Views 0 comment Print

Govt Raises SAED on Diesel Exports to Rs 24/Litre

Excise Duty : The government amended an earlier excise notification to revise the applicable rate to ₹24 per litre. The change has been made i...

April 12, 2026 354 Views 0 comment Print

Road and Infrastructure Cess on Diesel Increased to Rs. 36 per Litre

Excise Duty : Government has increased Road and Infrastructure Cess on high speed diesel to ₹36 per litre through a new notification. The chan...

April 12, 2026 663 Views 0 comment Print

Govt Raises SAED on High Speed Diesel to Rs 24/Litre

Excise Duty : Finance Ministry increases Special Additional Excise Duty on high speed diesel to Rs 24 per litre by amending Eighth Schedule, eff...

April 12, 2026 564 Views 0 comment Print


Notification specifies the conditions, safeguards and procedures for Export under bond to Nepal or Bhutan

June 26, 2001 1606 Views 0 comment Print

In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise (No.2) Rules, 2001, the Board hereby specifies the conditions, safeguards and procedures for export of all excisable goods without payment of excise duty from the factory of production or manufacture, warehouse or any other premises as may be approved by the Commissioner of Central Excise

Notification No. 44/2001-Central Excise (N.T.) Dated 26-6-2001

June 26, 2001 5239 Views 0 comment Print

the manufacturer of the intermediate goods holds an Advance Intermediate Licence or has applied for such licence to the Licensing Authority and has obtained an acknowledgement for the same, or as the case may be, has been permitted by the licensing authority or the Committee to manufacture for supply of such goods to the ultimate exporter

Notification specifies the conditions, safeguards and procedures for export without payment of duty

June 26, 2001 1258 Views 0 comment Print

the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall also verify the correctness of the ratio of input and output and other particulars mentioned in the declaration filed before commencement of export of such goods. He may, if necessary, call for samples of finished goods or inspect such goods in the factory of manufacture for verifying the declarations.

Notification specified the procedure for export under bond without payment of duty

June 26, 2001 3025 Views 0 comment Print

In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby notifies the conditions and procedures for export of all excisable goods, except to Nepal and Bhutan without payment of duty from the factory of the production or the manufacture or warehouse or any other premises as may be approved by the Commissioner of Central Excise

Notification specified the procedure for export under claim for rebate of duty

June 26, 2001 2413 Views 0 comment Print

In exercise of the powers conferred by rule 18 of the Central Excise (No.2) Rules, 2001, the Central Government hereby directs that there shall be granted subject to conditions and limitations specified in paragraph 2 and procedures specified in paragraphs 3 and 4

Notification No. 39/2001-Central Excise (N.T.) Dated 26-6-2001

June 26, 2001 1192 Views 0 comment Print

In exercise of powers conferred by sub-rule (1) of rule 3 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs appoints the officers of Central Excise specified in Column (2) of the Table below, and invests them with all the powers of Central Excise Officers specified in column (3) of the said Table

Notification No. 38/2001-Central Excise (N.T.) Dated 26-6-2001

June 26, 2001 3094 Views 0 comment Print

In exercise of powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 read with sub-rule (1) of rule (3) of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs appoints the officers specified in column (2) of the Table below as Central Excise Officers and invests them with all the powers, to be exercised by them throughout the territory of India, of an officer of Central Excise of the rank specified in the corresponding entry in column (3) of the said Table

Notification specifies the jurisdiction of Chief Commissioners of Central Excise, Commissioners of Central Excise and Commissioners of Central Excise (Appeals)

June 26, 2001 664 Views 0 comment Print

In exercise of the powers conferred by sub-rule (2) of rule 3 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs specifies the jurisdiction mentioned in column (3) of the Table I, Table II and Table III below, of Chief Commissioner of Central Excise, Commissioner of Central Excise and Commissioner of Central Excise (Appeals) respectively as mentioned in columns (2) of the said Tables, for the purposes of the Central Excise Act, 1944

Notification exempts from operation of rule 9 (Registration) of Central Excise (No.2) Rules, 2001

June 26, 2001 6619 Views 2 comments Print

In exercise of the powers conferred by sub-rule (2) of the rule 9 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs, being satisfied that it is necessary and expedient in the public interes

Notification No. 35/2001-Central Excise (N.T.) Dated 26-6-2001

June 26, 2001 7615 Views 0 comment Print

In exercise of powers conferred by rule 9 of the Central Excise (No.2) Rules, 2001, (hereinafter referred to as the said rules) the Central Board of Excise and Customs hereby specifies the conditions, safeguards and procedures for registration of a person under the said rules and exemptions from registration

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