TMI BlogExcise on JewelersX X X X Extracts X X X X X X X X Extracts X X X X ..... A Jeweler engaged in Trading of unbranded Gold ornaments ( Nothing embossed on articles ) and only packs the items in Box and plastic carry bags with his name, will he be liable for excise or not ? - Reply By KASTURI SETHI - The Reply = Sh.Deepak Gulati Ji, Central Excise duty is on manufacture of excisable goods. Packing, repacking, labelling or re-labelling does not amount to manufacture in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of Chapter 71 of Central Tariff Act as per Section 2(f)(iii) of Central Excise Act, 1994 . Chapter 71 is not part of Third Schedule to Central Excise Act,1944. - Reply By deepak gulati - The Reply = Dear Sir, Thank You Kasturi Sethi Ji. Can you please explain according to Sr. No. 13 of Chapter Notes of Chapter 71 written as :- For the purposes of headings 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 113 and 7114 the processes of affixing or embossing trade name or brand name on articles of jewellery or on articles of goldsmiths........ shall amount to manufacture What does affixing stands for ? - Reply By KASTURI SETHI - The Reply = Dear Sh.Gulati Ji, The word, Affixing has so meanings like 'to seal, to fasten, to stick, to attach etc. but here 'affix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing' stands for affixing the brand name/trade name, logo, monogram etc. on the goods itself i.e. article of jewellery itself and not only on the container/package and such affixing on the goods amounts to manufacture.Hence dutiable. For example ; affixing 'Hallmark ' on article of jewellery. Any process which amounts to manufacture shall attract CE duty, goods being excisable and an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y process which does not amount to manufacture shall not attract CE duty goods being not-excisable. - Reply By SURESH ASTEKAR - The Reply = Just by way of clarification to what Shri.Kasturi Sethi ji has stated, affixing hallmark does not amount to manufacture since it is not any brand as stated in Clarification F.No. B-1/1/2005-TRU, dated 4-3-2005 in paragraph 3 which is as under: 3. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards hallmarked gold jewellery, it is observed that hallmarking is the accurate determination and official recording of the proportionate content of precious metal in gold. Hallmarks are thus only official marks used as a guarantee of purity or fineness of gold jewellery, and cannot be treated as 'branding' for the purposes of the excise levy. - Reply By KASTURI SETHI - Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Reply = Agreed with Sh.SURESH ASTEKAR, Sir. My example is wrong. What I wanted to say affixing brand name on the goods itself amounts to manufacture. - Excise on Jewelers - Query Started By: - deepak gulati Dated:- 26-5-2016 Central Excise - Got 5 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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