CA, CS, CMA : A comprehensive review of significant developments across Income Tax, GST, Customs, DGFT, SEBI, MCA, IBBI, and RBI. The update hig...
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...
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 : 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...
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...
Excise Duty : Notification No. 29/2026-Central Excise grants Nil Agriculture Infrastructure and Development Cess on E22, E25, E27 and 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...
Excise Duty : Notification No. 27/2026-Central Excise extends Nil special additional excise duty benefits to E22, E25, E27 and E30 petrol blends...
Circular No. 532/28/2000-CX Instances have come to the notice of the Board where it has been noticed that cases are not being investigated carefully and all relevant facts relating to the case are not being incorporated in SCNs and the adjudication orders. As a result when the issue is agitated before the CEGAT either by the party or the Department, CEGAT gives benefit of doubt to the party since DR is not in a position to explain finer issues/facts of the case.
Circular No. 531/27/2000-CX It is directed to refer to the Board’s Circular No. 459/25/99-CX dated 8.6.99 whereby the “Proforma of Declaration” under rule 173C relating to commodities notified under section 4A has been specified. Your attention is drawn to Note (2) in the Said Proforma (which was based on erstwhile Explanation 2 to section 4A) wherein it is mentioned that in case of different retail sale price for different regions/States,
The principal notification 10/95-Centrat Excise, dated the 23rd February, 1995 was issued on 23″1 February 1995, vide G.S.R. 87(E), dated 23-2-95, and was last amended by notification number 2/2000-Central Excise, dated the 28th January, 2000, issued vide G S.R.73(E), dated 28th January, 2000.
Circular No. 530/26/2000-CX It is directed to say that the Director General of Inspection (Customs and Excise) and the Commissionerates have brought to the notice of the Board that difficulties are being faced in the allotment of New ECC Number because some of the Central Excise assessees and the registered dealers still do not have 10-characters alphanumeric Permanent Account Number (PAN) issued by the Income tax Department.
Circular No. 529/25/2000-CX Your attention is invited to the provisions contained in Sections 35G and 35L(b) of the Central Excise Act, which Sections clearly stipulate the types of cases where statutory appeal against the Tribunal’s order lies before the Supreme Court. A question of law could be referred to the High Court in respect of issues other than those relating to the rate of duty or to the valuation of goods as these are covered under Section 35L(b) of the Act
In exercise of the powers conferred by section 11BB of the Central Excises Act, 1944 ( 1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 22/95-Central Excise (N.T.), dated the 29th May, 1995
G.S.R. (E).- In exercise of the powers conferred by section 11AB of the Central Excises Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2000-Central Excise (N.T.)
In exercise of the powers conferred by section 11AA of the ( of 1944) and in supersession of the notification of the Government of India in the Min of Revenue), No. 7/2000-Central Excise (N.T.), dated the 1st March, 2000 [G.S.R. 199 (E)
In exercise of the powers conferred by Section 37 read with sub-section (3) of the Section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government, hereby makes the following rules further to amend the Central Excise Rules, 1944, except as respects things done or omitted to be done before such amendment
G.S.R. (E). 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 rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), namely.
