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General procedures regarding excise duty on articles of jewellery or parts of articles of jewellery or both falling under heading 7113

Central Excise - 1043/31/2016 - CX - Dated:- 26-7-2016 - Circular No. 1043/31/2016 - 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: -rega .....

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Sub-Committee has given its report on 23.06.2016, which has been accepted by the Government. 2. In the above context, for 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 and accordingly, it is hereby clarified that: i. A manufacturer .....

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