TMI BlogGuidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or both- regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... / Sir, Subject: Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or both- regarding In this year's Budget, central excise duty of 1% without input and capital goods tax credit or 12.5% with credit was imposed on articles of jewellery falling under heading 7113 of the First Schedule to the Central Excise Tariff 1985 . Subsequent to that, the Government had set up a Sub-Committee of the High Level Committee, headed by Dr. Ashok Lahiri to interact with Trade Industry on issues relating to procedure and compliance relating to excise duty of articles of jewellery. The Sub-Committee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents such as invoices, registers; or c) issues related to pure matters of legal interpretation. iv. Instances where visits, search of the premises of a manufacturer or principal manufacturer of articles of jewellery, issue of summons, seizure, arrest and prosecution may be undertaken,- a) where excise, duty is collected but not deposited with the Government; or b) where there is information to the satisfaction of an officer of the level of Commissioner or equivalent that there has been a substantial evasion of duty. v. Even if such actions are to be taken, the administration must ensure that it does not result in an unjustified targeting of certain persons. The administration must also ensure that visit or sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein provided, all existing circulars/instructions relating to issue of summons, visit or search, arrest and prosecution, in central excise, shall apply mutatis mutandis to the manufacturers/principal manufacturers of articles of jewellery or parts of articles of jewellery, as the case may be, falling under heading 7113 of the Central Excise tariff Act. 6. Hindi version will follow. Trade Notice/Public Notice may be issued on the above lines. 7. Difficulties faced, if any, in implementation of this Circular may be brought to the notice of the Board. (Anurag Sehgal) Under Secretary to the Government of India - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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