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Seeks to amend notification No. 12/2012-Central Excise so as to prescribe 1 excise duty (without input and capital goods credit) on parts of articles of jewellery falling under heading 7113 of the Central Excise Tariff Act 1985 (5 of 1986) and to prescribe a criteria for classification of an articles of jewellery or part of articles of jewellery or both as that of a particular precious metal

Central Excise - 26/2016 - Dated:- 26-7-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 26/2016 - Central Excise New Delhi, the 26th July, 2016 G.S.R.728(E). - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India .....

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ticles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire ] Explanation. - For the purposes of this exemption,- An article of jewellery or part of article of jewellery or both, produced or manufactured from an alloy (including a sintered mixture and an inter-metallic compound) containing precious metal may be treated as an article of jewellery or part of article of jewellery or both of a precious metal, if any one precious metal constitutes as much as 2% by wei .....

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