CE - Excise duty on branded articles of jewellery - Reg.

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..... ding 7113 of the Central Excise Tariff. A clarification on this new levy was issued vide F. No. B-1/1/2005-TRU on 4th March 2005 [2005 (181) E.L.T. T7]. A section of Press has reported that at certain places, a view is being taken that advertising and selling of branded articles of jewellery also may result in jeweller being covered under excise net even when he is not manufacturing it. 2. Centr .....

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..... 12AA of the Central Excise Rules] whereby the excise duty can be paid either by the principal manufacturer or by the job-worker. Thus, it is the manufacturer (i.e. principal manufacturer or the job-worker, as the case may be) of the branded article of jewellery, who needs to register with the Central Excise department, comply with the excise law and pay duty.
Circular, Trade Notice, Public No .....

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