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

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..... hi, 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: General procedures regarding excise duty on articles of jewellery or parts of articles of jewellery or bot .....

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..... 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 or principal manufacturer of articles of jewellery may also do trading of articles of jewellery from his central excise registered premises. ii. .....

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..... rule 12 of the Articles of Jewellery (Collection of Duty) Rules, 2016], will suffice for central excise purposes also. v. For articles of jewellery manufactured on job work basis, the procedure as prescribed in the Articles of Jewellery (Collection of Duty) Rules, 2016 is to be followed. Accordingly, the procedure prescribed for job work under notification No. 214/86-CE will not be applicab .....

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