Search Results for Tag : excise duty

Notifications & Circulars

Refund to Terminal Excise Duty (TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not available(22.09.2016)

The Para 7.03 (c) of FTP 2015-20 provides for refund of Terminal Excise Duty if exemption is not available. The Para 7.05 (ii) of FTP 2015-20 states t.....

Tags : Terminal Excise Duty, Refund, Deemed Exports

Valuation of tobacco and tobacco products for the purposes of payment of Basic Excise Duty and National Calamity Contingent Duty (NCCD)(01.02.2022)

1.Representations have been received seeking clarification on the manner of computation of valuation, after admissible abatement, for the purposes of .....

Tags : Valuation, Payment, Excise Duty

Tax exemption to industry and commerce sectors(02.08.2016)

Various tax concessions in the form of exemptions/ deductions etc. have been provided under the Income-tax Act, 1961 which have been availed by differ.....

Tags : Custom duty, Excise duty, Tax Concession

Government of India decides to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with effect from 4th October, 2017(03.10.2017)

The Government of India has decided to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with eff.....

Tags : Excise Duty rate, Petrol and Diesel, Reduction

News

Supreme Court Allows Withdrawal of Excise Duty Exemption for Pan Masala(20.09.2019)

Supreme Court has upheld the withdrawal of the exemption from payment of Excise Duty to the pan masala with tobacco and pan masala without tobacco by .....

Tags : Supreme Court, Excise Duty

CESTAT: Demand of Excise Duty Not Payable on Waste and Scrap Packing Material if Travels Beyond SCN(22.03.2024)

Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is supposed to be paid on waste and scrap pa.....

Tags : Mumbai Bench, CESTAT, Excise Duty, Show-Cause Notice

SC: States Cannot Levy Excise Duty on Alcohol Which is Not Fit for Human Consumption(04.03.2022)

Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption, noting that alcoholic.....

Tags : Supreme Court, Levy of Excise Duty, Alcohol Not for Human Consumption

Union Budget, 2019: Special Additional Excise Duty of Rs 1/Litre on Petrol & Diesel(05.07.2019)

Union Finance Minister Nirmala Sitharaman has levied a special excise duty of Rs 1/Litre on petrol and diesel.

Tags : Union Budget 2019, Excise Duty

CESTAT, New Delhi: No Exemption of Central Excise Duty for Module Mounting Structures(26.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no immunity of central excise duty for module mounting structures used i.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, central excise duty, module mounting structures

Government Scraps Excise Duty on Branded Gold Coins(01.12.2016)

Government has scrapped 1 % Excise Duty currently applicable on branded gold coins.

Tags : Union Government, Excise Duty, gold coins

CESTAT, Delhi: No Central Excise Duty on Manufacture of CO2 Gas During Manufacture of Beer(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that central excise duty cannot be levied during the manufacture of beer on the.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, central excise duty, manufacture of beer, carbon dioxide gas, alcoholic liquors, consumption, State subject

CESTAT: No Excise Duty on Goods Manufactured on Job Work Basis(18.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad has ruled that no excise duty on goods manufactured on job work basis from old and used go.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, excise duty, job work, supplier

CESTAT: Galvanised Solar Structure to Set Up Solar Power Plants Exempted From Excise Duty(18.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that galvanised solar structures manufactured and cleared for the initial setting .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, galvanized, excise duty

CESTAT: Central Excise Duty Not Payable on Intermediate Products(19.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad has observed that central Excise Duty is not payable on intermediate products, used captiv.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Duty

Bom. HC: State Under Obligation to Realize Excise Duty Illegally Collected by Wine Manufacturers(17.12.2024)

Bom. HC has observed that the State is under legal obligation and mandate of the Hon'ble Supreme Court to realize the excise duty which has been illeg.....

Tags : Bombay High Court, Excise Duty, Wine Manufacturers

SC: Education Cess Paid Alongwith Excise Duty is Refundable in Cases Where No Duty is Payable(05.12.2017)

Supreme Court has held that the manufactures who paid excise duty in terms with the exemption notification No. 20/2007-Ex can claim refund of educatio.....

Tags : Supreme Court, Excise Duty

Government Hikes Excise Duty on Cigarettes, Tobacco, Pan Masala(01.02.2017)

Government has increased excise duty on cigars and cheroots to 12.5%, on pan masala to 9%, and on other unmanufactured tobacco to 8.3%.

Tags : Government, Excise duty, cigars, pan masala, tobacco

Madras HC Orders Status Quo over Excise Duty on Jewellery(02.05.2016)

Madras HC, while giving sign of relief for jewellers who were protesting Central Government’s plan to impose excise duty on jewellery items, has order.....

Tags : Madras HC, Excise Duty on Jewellery

CESTAT: Proceeding Can't be Initiated When Excise Duty was Paid Prior to Issuance of Notice(25.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that the authorities has no jurisdiction to initiate proceedings a.....

Tags : CESTAT, Excise Duty, Show Cause Notice

CBIC Notifies Procedure for Refund of Excise Duty on Purchase of Petrol or Diesel(12.11.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified the Procedures for a refund of excise duty on the purchase of petrol or diesel or fuel.....

Tags : Central Board of Indirect Taxes and Customs, Refund of Excise Duty on Purchase of Petrol or Diesel

SC: Externally Procured Parts Given For Assembly, Not Used in Manufacture, Not Liable to Excise Duty(12.11.2025)

Supreme Court dismissed the Revenue Department’s excise duty claim against a company that built a boiler at a client’s site, ruling that externally pr.....

Tags : Assembly, Excise Duty, Revenue Department

SC Rejects Plea by Hero MotoCorp for Full Budgetary Support(18.10.2022)

Supreme Court has rejected the claim of Hero MotoCorp’s seeking full budgetary support in lieu of the pre-existing outright excise duty exemption, not.....

Tags : Supreme Court, central government, excise duty, Hero

SC: Excise Duty Exemptions Based on Intended Use Must be Construed Liberally For Assessee(26.03.2026)

Supreme Court held that excise duty exemptions based on use or intended use must be liberally interpreted in favour of the assessee, and incidental or.....

Tags : Excise Duty, Assessee, Intended Use

Bombay HC: Revenue Cannot Invoke Extended Periods of Limitation for Recovery of Excise Duty(29.12.2021)

Bombay High Court has held that Revenue cannot invoke extended periods of limitation for recovery of excise duty as it has no direct or proximate rela.....

Tags : Bombay High Court, Recovery of Excise Duty

J&K&L HC: Units in J&K Entitled for Excise Duty Exemption Prior to 1st July 2017 Liable to Pay GST(03.01.2023)

Jammu and Kashmir and Ladakh High Court has held that units located in Jammu and Kashmir are entitled to central excise duty exemption prior to July 1.....

Tags : Jammu and Kashmir and Ladakh High, Excise Duty, GST