Central Excise: Notifications, CBIC Guidelines/Clarification Circulars/Instructions, Cess Act Notifications, Acts & Annual Budget Notifications - Issued by Ministry of Finance (Department of Revenue) + Related Acts & Rules.

The Ministry of Finance, Department of Revenue, particularly the Central Board of Indirect Taxes and Customs (CBIC), issues various notifications, guidelines, circulars, and instructions related to central excise duties, cess acts, and other indirect taxes in India. These notifications aim to provide clarity, guidance, and updates on regulatory and procedural matters concerning central excise and related areas. Additionally, these notifications may include announcements related to annual budgets, changes in tax rates, exemptions, and amendments to existing laws.

Key documents and notifications issued by the Ministry of Finance (Department of Revenue) and CBIC include:

1. Central Excise Notifications: These notifications may cover changes in rates, exemptions, procedural aspects, and other regulatory matters related to central excise duties.

2. CBIC Guidelines/Clarification Circulars/Instructions: CBIC issues guidelines, circulars, and instructions to provide clarity on various issues related to central excise, cess acts, and other indirect taxes. These documents may address procedural matters, interpretations of laws, and compliance requirements.

3. Cess Act Notifications: Notifications related to specific cess acts, such as the Clean Energy Cess Act, may be issued to announce changes in rates, exemptions, or other regulatory aspects.

4. Acts and Rules: The Ministry of Finance administers various Acts and Rules related to indirect taxes, including the Central Excise Act, 1944, and the Central Excise Rules, 1944. Amendments, notifications, and circulars related to these Acts and Rules are also issued periodically.

5. Annual Budget Notifications: During the presentation of the annual budget, notifications are issued to announce changes in tax rates, exemptions, and other fiscal measures that may impact central excise duties and other indirect taxes.