Description
Excise Law Times (E.L.T.) is India’s most established and widely recognised professional journal dedicated to the systematic reporting and analysis of Customs, Central Excise, EXIM, Service Tax, and allied regulatory laws. Founded under the editorial leadership of R.K. Jain, the Journal has served the legal and tax community for over five decades, building a reputation as one of the most authoritative documentary records of India’s indirect tax and international trade jurisprudence. Published fortnightly in 24 parts across four volumes each year, E.L.T. provides structured and timely coverage of the evolving regulatory landscape governing Customs duties, export–import regulation, trade remedies, foreign exchange control, and compliance frameworks affecting cross-border trade. Over the years, the Journal has become an indispensable professional reference by systematically capturing statutory amendments, government notifications, departmental circulars, policy developments, and landmark judicial decisions delivered by the Supreme Court, High Courts, and specialised tax tribunals. Each issue is editorially organised to serve both as a current-awareness publication and a long-term research resource, enabling professionals to track the development of indirect tax and trade law with clarity, continuity, and analytical depth.
This Journal is designed for professionals and institutions engaged in the interpretation, application, and litigation of indirect tax and international trade laws, including:
- Chartered Accountants and Cost Accountants specialising in indirect taxation
- Customs and Indirect Tax Practitioners
- Advocates and Counsels handling Customs, Excise, and Service Tax litigation
- Corporate Tax, Legal, and Compliance Teams dealing with trade and regulatory matters
- Exporters, Importers, and International Trade Consultants
- Government Officers and Policy Professionals in taxation and trade administration
- Academics, Researchers, and Advanced Students of fiscal and trade law
This Journal is a subscription-based weekly journal, issued in 4 Volumes/24 Parts during the year, with the following noteworthy features:
- [Five Decades of Authoritative Reporting] Documents over fifty years of developments in India’s indirect tax and trade laws, creating a continuous professional record relied upon by practitioners, courts, and policymakers
- [Comprehensive Case-Law Reporting] Reports significant decisions from the Supreme Court, High Courts, and CESTAT with editorial headnotes highlighting key legal principles and practical implications for professionals
- [Structured Coverage of Legislative Developments] Systematically reports statutory amendments, tariff revisions, delegated legislation, and policy measures affecting Customs, Central Excise, and export–import regulation
- [Timely Reporting of Notifications and Circulars] Compiles and organises government notifications, circulars, and departmental instructions issued by authorities such as CBIC and DGFT to ensure reliable regulatory updates
- [Expert Articles and Analytical Commentary] Features articles by subject-matter experts interpreting complex provisions, examining policy developments, and addressing practical challenges in advisory and litigation practice
- [Practitioner-Oriented Research Framework] Structures each issue with editorial headnotes, tables of cases, and topic-wise indexes, enabling efficient legal research and quick professional reference
Each weekly issue typically includes coverage of:
- Legislative and regulatory updates under Customs and Central Excise laws
- Government notifications, circulars, and administrative instructions
- Developments under the Foreign Trade Policy and export promotion schemes
- Anti-dumping, safeguard duties, and trade remedy measures
- Judicial decisions from the Supreme Court, High Courts, and CESTAT
- Expert commentary on evolving legal and compliance issues
- Developments related to FEMA and money-laundering regulations affecting trade
The Journal follows a consistent editorial structure designed to support both rapid reading and detailed legal research:
- Articles – Analytical articles by subject experts examining important developments in Customs, Excise, and international trade law
- This Fortnight – A curated overview summarising the most significant legal and policy developments during the reporting period
- News, Views & Policy Updates – Brief reports highlighting policy developments, regulatory initiatives, and administrative changes affecting trade and taxation
- Departmental Clarifications – Official circulars, instructions, and public notices issued by authorities such as CBIC and DGFT
- Notifications – Detailed reporting of government notifications covering tariff amendments, anti-dumping measures, safeguard duties, and other regulatory actions
- Foreign Trade Policy Developments – Updates on export-import regulations, DGFT notifications, and policy measures affecting exporters and importers
- Case Law – Comprehensive reporting of judicial decisions with structured headnotes and citations to facilitate professional research
- Table of Cases – A consolidated listing of all judicial decisions reported in the issue
- Subject Index – Topic-wise indexing of case law and developments to assist structured legal research
The Journal subscription also includes the following additional benefits:
- Free access to the Virtual Edition of Excise Law Times—A Fortnightly on Customs | Excise | EXIM | Service Tax | FEMA | Anti-dumping | Money Laundering (e-Journal Edition), available upon request, for uninterrupted reading
- Option of No-Cost EMI for online subscriptions to in-print weekly journals
