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Home Acts & Rules Central Excise Rules Articles of Jewellery (Collection of Duty) Rules, 2016.

Articles of Jewellery (Collection of Duty) Rules, 2016.

Rule 1 : Short title, extent and commencement
Rule 2 : Application.
Rule 3 : Definitions.
Rule 4 : Date for determination of duty.
Rule 5 : Assessment of duty
Rule 6 : Manner of payment.
Rule 7 : Daily stock account
Rule 8 : Articles to be removed on invoice
Rule 9 : Job work in articles of jewellery or parts of articles of jewellery
Rule 10 : Removal of inputs or semi-finished articles or finished articles for certain purposes.
Rule 11 : Receipt of duty paid articles for certain processes
Rule 12 : Optional scheme
Rule 13 : Stock of slow moving jewellery (“dead stock”).
Rule 14 : Provisions to apply mutatis mutandis.
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