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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 1620 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. 38/2001-Central Excise (N.T.) Dated 26-6-2001

June 26, 2001 3154 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 697 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 6694 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 7669 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

Circular No. 579/16/2001-Central Excise, Dated: 26.06.2001

June 26, 2001 5386 Views 0 comment Print

Circular No. 579/16/2001-CX In exercise of the powers conferred under sub-rule (2) of Rule 20 of the Central Excise (No. 2) Rules, 2001, the Central Board of Excise and Customs specifies the following conditions, limitations, safeguards and procedures for removal of excisable goods to which the warehousing provisions have been extended by the Central Government vide Notification No. 47/2001-C.E. (N.T.)

Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001

June 21, 2001 1054 Views 0 comment Print

These rules may be called the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001.

Central Excise (Settlement of Cases) Rules, 2001

June 21, 2001 499 Views 0 comment Print

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules, namely:- 1. Short title, extent and commencement.- (1) These rules may be called the Central Excise (Settlement of Cases) Rules, 2001

Central Excise (Appeals) Rules, 2001

June 21, 2001 1945 Views 0 comment Print

(1) These rules may be called the Central Excise (Appeals) Rules, 2001.(2) They extent to the whole of India.(3)  They shall come into force on and from the 1st day of July, 2001.

CENVAT Credit Rules, 2001 (Superseded vide Notification No. 5/2002-Central Excise (N.T.), Dated 1-3-2002)

June 21, 2001 835 Views 0 comment Print

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules, namely:- 1. Short title, extent and commencement.- (1) These rules may be called the CENVAT Credit Rules, 2001

Central Excise (No. 2) Rules, 2001.(Superseded vide Notification No. 4/2002-C.E., (N.T.), Dated 1-3-2002)

June 21, 2001 1090 Views 0 comment Print

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and in supersession of the Central Excise Rules, 1944, the Central Government hereby makes the following rules

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