Rule 12AA of the Central Excise Rules, 2002 has been amended to provide that every person who gets articles of jewellery of heading no. 7113 produced or manufactured on job-work shall obtain registration, maintain accounts, pay duty leviable on such goods and comply with the procedural requirements, as if he is the manufacturer. In other words, those artisans or goldsmiths who only manufacture jewellery for others on job-work not need to obtain registration. The option provided at present to the job-worker to get register, if he so desires, has been deleted.
New Delhi, the 17th March, 2012
Notification No. 8/2012-Central Excise (N.T.)
G.S.R (E). – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely :-
- (1) These rules may be called the Central Excise (Second Amendment) Rules, 2012.
- (2) They shall come into force on the 17th day of March, 2012.
2. In the Central Excise Rules, 2002,
(i) In rule 8, in sub rule (3), for word, figures and letters “Section 11AB”, word, figures and letters “section 1 1AA” shall be substituted
(ii) In rule 8A, in sub-rule (3), for words figures and letter “Section 1 1AB, word, figures and letters “section 1 1AA” shall be substituted
(iii) In rule 12AA,
(a)-in sub-rule (1), the proviso shall be omitted;
(b)Explanation 2 shall be omitted
(iv) In rule 12BB, for words figures and letter “Section 1 1AB”wherever it occurs, word, figures and letters “section 11AA” shall be substituted
[F No.334/1/2012 -TRU]
[Raj Kumar Digvijay]
Under Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 1st March, 2002, vide notification No. 4/2002-Central Excise (N.T), dated the 1st March, 2002, [GSR 143(E), dated the 1st March, 2002] and were last amended, by notification No.4/2012- Central Excise (N.T), dated the12th March, 2012,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R139 (E), dated the 12th March, 2012.