The Central Board of Indirect Taxes and Customs (CBIC) has amended the Concessional Excise Duty rate in order to align with the HS 2022. The new (seventh) edition of the Harmonized System (HS) nomenclature i.e.,

The CESTAT, Delhi bench has held that central excise duty cannot be levied on the manufacture of carbon dioxide gas during the manufacture of beer as the alcoholic liquors for human consumption is a State-subject.

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Nill Rate of Additional Excise Duty (AED) applicable on Yarn for the Date of Clearance due to the

The Central Board of Excise and Customs (CBEC) recently notified the date on which the Central Excise (Non-Tariff ) Notifications 12/2017, 13/2017 and 14/2017 shall come into force. These notifications were published in the official

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has quashed a demand for excise duty holding that the empty packaging drums of cenvatable input are “non-excisable goods” for the purpose

Customs Excise & Service Tax Appellate Tribunal( CESTAT ) has held that one unit of a manufacturing firm cannot be denied CENVAT credit due to another unit’s excessive CENVAT credit  claims. The two member bench

The division bench of the Supreme Court in a recent decision observed that a manufacturer/dealer, in order to claim refund under section 11B of the Excise Act, 1942 has to prove that the incidence of

No excise duty can be levied on the free-distribution of toothbrushes in the combo pack under the Central Excise Act, 1944, said the Customs, Excise, Service Tax Appellate Tribunal (CESTAT). The appellants are engaged in

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the valuation of excise duty on the clearance of physical samples of medicines should be done under Rule 4 of

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (ITAT) has set aside central excise duty as Thinner is different from nail polish remover. The appellant manufactures excisable goods, namely, lip-care, eye care,

In a relief to jewellers, in this year’s Budget, central excise duty of 1% without input and capital goods tax credit or 12.5% with credit was imposed on articles of jewellery falling under heading 7113

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that ‘job-worker’ was nothing but a manufacturer who did not have an obligation to discharge excise duty liability under Central Excise Act, 1944. 

The Ahmedabad bench of Central, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal by Hello Mineral Water Pvt Ltd (the Appellant) due to non-appearance and confirmed the order by the Commissioner of Central

The Central Board of Indirect Taxes and Customs ( CBIC ) has notified that the due date for filing of Central Excise Returns in forms ER 1 and ER 2 in respect of April 2019

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for Central Excise Duty imposed on clandestinely cleared dyed grey fabrics illicitly removed on the ground of complying with