A person engaged in manufacture of articles of jewellery or parts of articles of jewellery or both, falling under chapter heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), either through a job-worker or otherwise, may get himself registered by 31st day of July, 2016.
Form E.R.-8 – [See rule 12 of the Central Excise Rules, 2002]- [To be submitted by the assessee falling under fourth proviso to rule 12(1) of the Central Excise Rules, 2002] Return of excisable goods cleared @ 1% or @ 2% duty for the quarter:
(i) in relation to articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the First Schedule to the Excise Tariff Act, includes a person who is liable to pay duty of excise leviable on such goods under sub-rule (1) of rule 9 of the Articles of Jewellery (Collection of Duty) Rules, 2016;
Does not manufacture any other excisable goods other than those specified in the said notifications, he shall file a quarterly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates.
These rules may be called the Articles of Jewellery (Collection of Duty) Rules, 2016. Date for determination of duty. – (1) The rate of duty applicable to the articles, shall be the rate in force on the date when such articles are sold for the first time by the manufacturer or principal manufacturer, as the case may be, from his registered premises or centrally registered premises or branches of such centrally registered premises.
Articles of jewellery or parts of articles of jewellery or both, (other than those which are manufactured from the precious metal provided by the retail customer)- Value at which such excisable goods are sold for the first time from the registered premises or from the centrally registered premises, or branches of such centrally registered premises
In exercise of the powers conferred by sub-section (2) of section 123 of the Customs Act, 1962 (52 of 1962), and in supersession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 204/84 –Customs, dated the 20th July, 1984, the Central Government hereby specifies the following other classes of goods, for the purposes of the said section, namely:-
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No.102/2016-Customs (N.T.) New Delhi, dated: 21st July, 2016 In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Central Board of Excise and Customs […]
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver-Notification No. 101/2016-Customs (N.T.) dated: 15.07.2016 Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 101/2016-CUSTOMS (N. T.) New Delhi, Dated: 15th July, 2016 S.O. 2439 (E).– […]
These rules shall also apply mutatis mutandis to a service provider and any reference to the expressions manufacture, manufacturer, excise duty and factory in these rules shall be construed as service, service provider, service tax and registered premises respectively of a service provider referred to in chapter V of the Finance Act, 1994 (32 of 1994) and the rules made thereunder.
