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Guidelines for Excise Audit of Manufacturers / Principal Manufacturers of articles of jewellery or parts of articles of jewellery

Central Excise - 1041/29/2016-CX - Dated:- 26-7-2016 - Circular No. 1041/29/2016-CX F. No. 354/25/2016 - TRU (Pt.-I) Government of India Ministry of Finance (Department of Revenue) Tax Research Unit New Delhi, the 26th July, 2016 To, Principal Chief Commissioners / Chief Commissioners of Central Excise (All); Principal Chief Commissioners / Chief Commissioners of Customs & Central Excise (All); All Director Generals of Customs, Central Excise & Service Tax Madam / Sir, Subject: - regardi .....

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ommittee has given its report on 23.06.2016, which has been accepted by the Government. 2. In the context of Excise Audit of manufacturers/principal manufacturers of articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the Central Excise Tariff Act [hereinafter referred to as articles of jewellery] the Sub-Committee has made certain recommendations, which have been accepted by the Government. Accordingly, notwithstanding anything to the contrary provided .....

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Manufacturers/principal manufacturers of articles of jewellery paying duty below ₹ 50 lakh [cash plus credit], the proportion of units to be audited every year shall not exceed 5 per cent of total number of registered manufacturers/principal manufacturers of articles of jewellery, and selection of such assessees shall be done with the approval of Commissioner or an equivalent rank officer. b) Manufacturers/principal manufacturers of articles of jewellery whose duty payment (cash plus credi .....

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