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...
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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...
Attention is invited to Notification No. 21/2014 – CE (NT) dated 11.07.2014 vide which the definition of “place of removal” has been inserted in the CENVAT Credit Rules, 2004 (CCR). Under these rules there are provisions that the credit of input services is available upto the place of removal. As the definition is now provided in the CCR, wherever Cenvat credit is available upto the place of removal, this definition of place of removal would apply, irrespective of the nature of assessment of duty.
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944), the Central Board of Excise and Customs, constituted under the Central Board of Revenues Act, 1963 (54 of 1963), constitutes the following Committees consisting of two Chief Commissioners of Central Excise mentioned in column (2)
In exercise of the powers conferred by rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 27/2014-Central Excise (N.T.), dated the 16th September, 2014, published in the Gazette of India
I am directed to refer to Board’s Circular No. 581/18/2001-CX dated 29th June, 2001 which, inter-alia, specifies conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for warehousing of excisable goods for the purpose of export. In paragraph 2(2) of the said Circular, the Board has specified places where warehouses may be established to store excisable goods for export.
In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with sub-rule (1) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs, hereby appoints the officers of Central Excise specified in column (2) of the Table below and invests them with the powers of Central Excise Officers specified in column (3) of the said Table
I am directed to say that TRU receives following monthly reports from field formations which are no longer required.
At present there are more than 100 reports that are being sent by the field formations on a monthly basis to various Directorates and sections of the Board. Also, the present reporting system within the Department suffers from the problem of unreliability and susceptibility to error as it involves manual compilation at various stages.
F. No. 354/156/2014-TRU The above Reports are being discontinued with immediate effect. It is requested that the same may not be sent to the Ministry from now on.
Doubts have been raised in certain quarters regarding powers of a Central Excise officer to conduct audit, in the background of a recent judgment of Hon’ble High Court of Delhi dated 04.08.2014 in case of M/s Travelite (India) [2014-TIOL-1304-HC-DEL-ST] wherein the Hon’ble court has held that the powers to conduct audit as envisaged in rule 5A (2) of the Service Tax Rules, 1994, does not have appropriate statutory backing and therefore quashed the rule.
Request to reconsider the decision regarding issue of Notification under Section 11C of the Central Excise Act, l944 for exemption to the Rosin / Turpentine Oil falling under Chapter 38 of the Central Excise Tariff Act, 1985 for the period 27.05.1994 to 28.02.2006 – regarding.
