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Untitled Document

Central Excise notifications notifying excise duty on articles of jewellery, including records to be maintained, forms to be filled, Rule 12AA, operating procedures and any other issues that may be relevant.

JS TRU Letter

Changes and clarifications summarised

TARIFF NOTIFICAITON

etariff16_26

1% excise duty prescribed on jewellery

etariff16_27

Partial exemption to certain items of jewellery notified

etariff16_28

SSI limits hiked on jewellery

etariff16_29

Exemption to handicrafts - benefits withdrawn

NON-TARIFF NOTIFICAITON

exnt16_33

Notifies for 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, 1985 (5 of 1986)

exnt16_34

Manner of duty payment with optional scheme notified

exnt16_35

Quarterly returns prescribed

exnt16_36

Principal manufacturer notified for Cenvat Credit purpose

exnt16_37

ER8 notified

exnt16_38

Registration requirements notified

exnt16_39

Exemption granted from filing of annual return

exnt16_40

Exemption from registration granted upto full SSI limit

CIRCULARS

excircular1040

Clarification on computation of exemption and eligibility and exemption limits and other related issues for small scale industries [SSI] exemption under Notification No. 8/2003-CE dated 1st March 2003 in respect manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery or both

excircular1041

Guidelines for Excise Audit of Manufacturers / Principal Manufacturers of articles of jewellery or parts of articles of jewellery

excircular1042

Export related procedural simplifications - excise duty on articles of jewellery falling under heading 7113

excircular1043

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

excircular1044

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

excircular1045

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

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