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Taxability of stock on February 29 2016 - Excise duty imposition on articles of jewellery in the Budget 2016-17 - regarding

Central Excise - 1045/33/2016 - CX - Dated:- 26-7-2016 - Circular No. 1045/33/2016 - 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: In th .....

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tee has given its report on 23.06.2016, which has been accepted by the Government. 2. The Sub-Committee in its report has examined in detail excise duty liability on stock on 29th February, 2016 and has given its recommendations on the issue. Accordingly, it is hereby clarified that: i. All jewellery manufactured and removed, on or before February 29, 2016, from the premises of the job workers or any other premises where such articles of jewellery were manufactured, and (a) lying at different pr .....

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