Clarification regarding levy of Excise duty on branded precious metal jewellery

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..... s of Central Excise & Customs (All) Chief Commissioners of Customs (All) Directors General (A111 Sir/Madam, Subject: - Clarification regarding levy of Excise duty on branded precious metal jewellery-reg. I am directed to refer to D.O.F.No. B-1/3/2011-TRU dated 25.03.2011 at the post-budget stage 2011-12 containing the following clarification about the scope of Central Excise levy applicable t .....

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..... . References have since been received from the Trade requesting for providing clarity on levy of excise duty on jewellery sold under a Brand name. The industry has drawn attention to condition no. 8 of notification no.5/2006-CE dated 01.03.06 which provides that the exemption shall not be applicable to articles of jewellery of heading no 7113 on which brand name or trade name is indelibly affixed .....

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..... name is indelibly affixed or embossed on the articles of jewellery itself." 4. It is clarified that the excise duty leviable on precious metal jewellery, manufactured or sold under a brand name, is attracted only on such jewellery on which the trade/brand name or any such mark or symbol or even a number which is cross referred with such trade/brand name ((not being a house mark used by jewellers .....

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