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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 18042 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 1173 Views 0 comment Print

Analysis of Notifications & Circulars for Week ending 24th August 2025

CA, CS, CMA : Summary of notifications and circulars from August 18-24, 2025, covering new income tax rules for employee perquisites, GST update...

August 25, 2025 4437 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 22nd June 2025

CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...

June 25, 2025 4878 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 11th May 2025

CA, CS, CMA : Summary of tax, GST, Customs, SEBI, RBI, and other regulatory notifications and rulings issued in India during the week of May 5-1...

May 14, 2025 2745 Views 0 comment Print


Latest News


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 294 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 1260 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 16845 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 1419 Views 2 comments Print

Budget 2022 explanatory Memorandum to Custom & Excise Notifications

Custom Duty : Articles explains Explanatory Memorandum To Notification Nos. 02 To 15-Customs Dated 1st February, 2022, Notification Nos. 07/2022...

February 2, 2022 6036 Views 0 comment 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 2082 Views 0 comment Print


Latest Notifications


New Excise Duty Slabs Announced for Pouch-Packed Tobacco/Gutkha Products

Excise Duty : New monthly excise duty rates link retail sale price and packing machine speed for chewing tobacco, jarda and gutkha to strengthen...

December 31, 2025 645 Views 0 comment Print

Tobacco Excise Duty Slabs Overhauled with New Notification

Excise Duty : The notification supersedes earlier exemptions and caps excise duty at revised rates for a wide range of tobacco products, effecti...

December 31, 2025 2292 Views 0 comment Print

Excise Valuation Rules Amended to Clearly Cover Gutkha Products

Excise Duty : The notification removes ambiguity by substituting pan masala containing tobacco with gutkha for excise assessment....

December 31, 2025 324 Views 0 comment Print

Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines Capacity & Duty Rules, 2026

Excise Duty : New rules tax chewing tobacco, gutkha and jarda by packing-machine capacity and RSP, mandating declarations, CCTV and upfront duty...

December 31, 2025 1611 Views 0 comment Print

CBIC notifies chewing tobacco, filter khaini, jarda scented tobacco & gutkha under Section 3A

Excise Duty : Chewing tobacco, jarda and gutkha packed by machines are notified for excise duty under a special valuation mechanism in public in...

December 31, 2025 597 Views 0 comment Print


Disposal of perishable goods immediately after seizure

October 21, 1988 7384 Views 0 comment Print

List of goods notified under Section 110(1A) of the Customs Act, 1962 and as made applicable to Central Excise. – In exercise of the powers conferred by sub-section (1A) of Section 110 of the Customs Act, 1962 (52 of 1962) as made applicable to the duties of excise vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 68/63-Central Excises

Delegation of Board’s Powers to Chief Commissioners

August 4, 1988 502 Views 0 comment Print

Notification under Section 37A – In exercise of the powers conferred by clause (a) of Section 37A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that the powers exercisable by the Central Board of Excise and Customs under Rules 51A

Notification No. 397/1986-Central Excise; Dated: 26.08.1986

August 26, 1986 472 Views 0 comment Print

For the purpose of this notification, “Cochin Export Processing Zone” means the Cochin Export Processing Zone at Cochin comprising of the places bearing the survey numbers, location, area and enclosed by the boundaries specified below.

Notification No. 214/1986-Central Excise Dated 25/3/1986

March 25, 1986 86732 Views 1 comment Print

for removal to a unit in a free trade zone or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or for supply to the United Nations or an international organisation for their official use or for supply to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 108/95-Central Excises, dated the 28th August, 1995

Notification No. 115/1975-Central Excise; Dated: 30.04.1975

April 30, 1975 1561 Views 0 comment Print

In exercise of the powers confereed by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts good

Notification No. 68/1963-Central Excise; Dated 04.05.1963

May 4, 1963 7873 Views 0 comment Print

the reference to Commissioner of Customs shall be deemed to be a reference to Commissioner as defined in clause (ii) of Rule 2 of the Central Excise Rules,1944. 3. In the said Section 115 [excluding clauses (n) and (e) of sub-section.

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