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Rule 3 - Rules - Articles of Jewellery (Collection of Duty) Rules, 2016. - Rule 3 - 3. - In these rules, unless the context otherwise requires, - (a) Act means the Central Excise Act, 1944 (1 of 1944); (b) assessment includes self-assessment of duty .....

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(e) duty means the duty payable under section 3 of the Act; (f) articles means articles of jewellery or parts of articles of jewellery or both falling under Heading 7113 of the Tariff Act , wherein the expression articles of jewellery shall have the .....

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ng in the manufacture or finishing of articles of jewellery or parts of articles of jewellery or both falling under heading 7113 of the First Schedule to the Central Excise Tariff Act; (h) job worker means a person engaged in manufacture or processin .....

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(not being an export-oriented unit or a unit located in a Special Economic Zone or any person who gives his pre-owned gold or any precious metal, ornaments or jewellery for the purpose of being re-made or re-conditioned or gives precious stones for t .....

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