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<h1>India Lowers E-Payment Threshold for Central Excise Duty to One Lakh Rupees in Rule 8 Amendment</h1> The Central Government of India, under the authority of the Central Excise Act, 1944, has amended the Central Excise Rules, 2002, through the Central Excise (Second Amendment) Rules, 2013. Effective from January 1, 2014, the amendment reduces the threshold limit for mandatory e-payment of Central Excise duty from ten lakh rupees to one lakh rupees. This adjustment is reflected in Rule 8, sub-rule (1), third proviso of the Central Excise Rules, 2002.