Excise Duty Advisory

With the introduction of GST in 2017, central excise now applies only to a narrow set of goods kept outside GST — principally petroleum products and tobacco. For businesses dealing in these, excise remains live.

For most other businesses, excise is now a legacy matter — old assessments, refunds, and disputes that are still working through the system. The firm advises on both the live and the legacy positions.

Excise advisory now centres on a narrow field, including:

• Excise on petroleum and tobacco products still outside GST
• Classification and valuation for the goods that remain dutiable
• Legacy excise assessments, refunds, and CENVAT credit issues
• Representation in pending excise disputes and appeals
• Transition and reconciliation matters carried over to GST

1. 01

   Establish the position

   Determine whether excise still applies, or whether the matter is legacy.

2. 02

   Analyse

   Apply the Central Excise Act to the goods or the disputed assessment.

3. 03

   Advise

   Set out the duty position or the route through the dispute.

4. 04

   Represent

   Assist with submissions and appeals where needed.

PBT advises accurately on a tax that is now niche and largely historical.

• Clarity on whether excise still applies to your goods
• Handling of legacy assessments and CENVAT issues
• Representation in pending disputes
• Joined up with your GST position
• Scope, deliverables, and fees agreed in writing up front

• Isn't excise subsumed into GST?

  Mostly, yes. Central excise now applies only to goods kept outside GST, such as petroleum and tobacco products. For everything else it is a legacy matter.

• Can you help with an old excise dispute?

  Yes. We advise on legacy excise assessments, CENVAT credit, and refunds, and represent you in pending appeals.

• How long does it take?

  A query on a live duty position is quick; a legacy dispute follows the appellate timeline, which is longer.