CBEC vide Circular No. 1021/9/2016-CX, Dated: March 21, 2016 provided for constitution of a Sub-Committee of the High Level Committee to Interact with Trade & Industry on Tax Laws, chaired by Dr. Ashok Lahiri to study the issues relating to the imposition of excise duty on jewellery including the issues related to compliance procedure for the excise duty, records to be maintained, operating procedures and any other issues that may be relevant..
In this regard, CBEC vide Circular No. 1025/13/2016-CX, Dated: April 22, 2016 has provided that names of the committee members with a request that all associations may submit representations before the subcommittee in writing and the all India associations would need to state their cases in person.
Further CBEC vide Circular No. 1026/14/2016-CX, Dated: April 23, 2016 has provided that now a jeweller may take central excise registration of an establishment upto 01.07.2016. However, it is to be noted that excise duty would be payable w.e.f from 1st March 2016 itself. Further, jewellers may make the payment of excise duty for the months of March, 2016; April, 2016 and May, 2016 along with the payment of excise duty for the month of June, 2016.
Circular No. 1025/13/2016-CX
F. No. 354/25/2016-TRU
Government of India
Ministry of Finance
Tax Research Unit
New Delhi, the 22nd April, 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
Sir / Madam,
Subject: Imposition of Central Excise duty on jewellery Constitution of sub-committee of the High Level Committee – regarding
In continuation to the Circular No. 1021/9/2016-CX dated 21.03.2016, issued vide F. No. 354/25/2016-TRU, the composition of the Sub-Committee referred to therein would be as under:
(i) Dr. Ashok Lahiri, Chairman.
(ii) Shri Gautam Ray, Member.
(iii) Shri Rohan Shah, Legal expert [Managing Partner, Economic Laws Practice].
(iv) Shri Manoj Kumar Dwivedi, Joint Secretary [Department of Commerce].
(v) Shri Alok Shukla, Joint Secretary [Tax Research Unit, Central Board of Excise and Customs, Department of Revenue].
2. Names of the trade representatives in the Sub-Committee would be decided in consultation of with Dr. Ashok Lahiri, Chairman of the Sub-Committee.
3. Terms of reference of the Sub-Committee will include the issues related to compliance procedure for the excise duty, including records to be maintained, operating procedures and any other issues that may be relevant.
4. All associations will be given an opportunity to submit representation before the subcommittee in writing and the all India associations to state their case in person.
5. Any further communications with the regard to the aforesaid Sub-Committee may be sent through e-mail to highlevelcommittee@gmail.com or by post addressed to the Office of the High Level Committee (HLC), Suite No. 215, The Janpath Hotel, Janpath Road, Opp. BSNL Building, New Delhi-110 001.
6. Wide publicity may be given to this circular. Hindi version would follow.
Yours faithfully,
(Anurag Sehgal)
Under Secretary
