Formation of Sub-Committee of the High Level Committee, headed by Dr. Ashok Lahiri to interact with Trade Industry on issues relating to procedure and compliance relating to excise duty on articles of Jewellery - Central Excise - TRADE NOTICE NO. 04/2016/CE

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER CENTRAL EXCISE SERVICE TAX, GLJWAHATI SETH. TRUST BUILDING, 5 th FLOOR, G.S. ROAD, BHANGAGARH GUWAHATI -781 005 C. No. IV(16)41/Hqrs/Tech/Misc/Jewellery/Ghy/5455-84 Dated. 09.08.2016. TRADE NOTICE NO. 04/2016/CE Sub: Formation of Sub-Committee of the High Level Committee, headed by Dr. Ashok Lahiri to interact with Trade Industry on issues relating to procedure and compliance relating to excise duty on articles of Jewellery Reference is invited to Circular No.1030/18/2016-CX dated 18.05.2016 regarding the formation of Sub-Committee of the High Level Committee, headed by Dr. Ashok Lahiri to interact with Trade Industry on issues relating to procedure and compliance relating to excise duty on articles of Jewellery imposed in this year's Budget. The Sub-committee has given its report on 23.06.2016, which has been accepted by the Government. 2. Consequently, the Central Board of Excise Customs, New Delhi, has issued the following Notifications as mentioned in TABLE-A below. Further, With a to clarify procedural changes, the CBEC has also issued the Circulars as mentioned in TABLE-B below. TABLE-A SI. No. Notification No. Subject matter in Brief 1. 26/2016-CE, 26- 07-16 dated 26.07.2016 Seeks to amend Notification No.12/2012-Central Excise dated 17.03.2012, as amended, so as to prescribe 1% excise duty (without input and capital goods credit) on parts of articles of jewellery falling under heading 7113 of the Central Excise Tariff Act, 1985 (5 of 1986), and to prescribe a criteria for classification of an article of Jewellery or of articles of jewellery or both as that of a particular precious metal. 2. 27/2016-CE, dated 26- 07-16 dated 26.07.2016 Seeks to partially exempt Central duty on articles of jewellery falling under heading 7113 of the Central Excise Tariff Act, 1985 (5 of 1986) manufactured by (a) re-conversion of jewellery given by the retail customer, (b) mounting of precious stone given by the retail customer 3. 28/2016-CF dated 26- 07-16 dated 26.07.2016 Seeks to amend notification Nu.8/2003-CentraI Excise dated 1 st March, 2003, so as to increase the. SSI Exemption limit and the SSI Eligibility limit for articles jewellery or parts of articles of jewellery or both, falling under heading 7113 of the Central Excise Tariff Act, (5 of 1086). 4. 29/2016-CE, dated 26- 07-16 dated 26.07.2016 Seeks to amend notification No. 17/2011-Central Excise, the 1 st March, 2011, so as to exclude handicrafts falling under heading 7113 of the Central Excise Tariff Act, '985, (5 of 86 from the purview of excise du exemption for handicrafts 5. 33/2016-CE (NT) dated 26-07-2016 Seeks to notify the tariff values 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, O1985(5 of 1986) 6. 34/2016-CE (NT) dated 26-07-2016 Seeks to notify the Articles of Jewellery (Collection of Duty) Rules, 2016, applicable to articles of jewellery or parts of articles of jewellery or both falling under heading 7113 of the Central Excise Tariff Act? 1985 (5 of 1986). 7. 35/2016-CE (NT) dated 26-07-2016 Seeks to amend the Central Excise Rules, 2002 in relation to 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) 8. 36/2016-CE (NT) dated 26-07-2016 Seeks to amend the CENVAT Credit Rules, 2004 in relation to 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) 9. 37/2016.CE (NT) dated 26-07-2016 Seeks provide a modified format for quarterly return, ER-8, for tiling return for excisable goods cleared at the Central Excise duty rate of 1% [including articles of Jewellery or parts of articles of Jewellery or both, falling under heading 71131 or 2%. 10. 38/2016-CE (NT) dated 26-07-2016 Seeks to amend Notification No, 5/2001-CentraI Excise (N.T.) so as to: 4. provide that a person engaged in the 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) may get himself registered by 31st day of July, 2016; (ii) exempt a person engaged in the 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) from the requirement to submit plan of the factory premises under simplified registration procedure. 11 39/2010 CE(NT) dated 26-07-2016 Seeks to amend Notification No.17/2006-C.entTaI Excise (N.T) dated the 1 st August, 2006 so as to exempt a manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the Central Excise Tariff Act, 1985 (5 of 1986) from filing of Annual Return, 12 40/2016-CE (NT) dated 26-07-2016 Seeks to amend Notification No.36/2001-Central Excise (N.T.) dated 26 th June, 2001, so as to exempt a manufacturer or principal manufacturer of articles of Jewellery or parts of articles Of jewellery or both, falling under heading 7113 of the Central Excise Tariff Act, 1985 (5 of 1986) from teking central Excise registration upto the full exemption limit. TABLE B Sl. No. Circular No. Subject matter in Brief 1. 1040/28/2016-cx dated 26.07.2016 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 1 st March 2003 in respect manufacturer or principal manufacturer of articles of jewellery or of articles of jewellery or both 2. 1041/29/2016-CX dated 26.07.2016 Guidelines for Excise Audit of Manufacturers / Principal Manufacturers of articles of Jewellery or parts of articles of jewellery 3. 1042/30/2016-CX dated 26.07.2016 Export related procedural simplifications - excise duty on articles jewellery falling under heading 7113 4. 1043/31/2016-CX dated 26.07.2016 General procedures regarding excise duty on articles of jewellery. or parts of articles of jewellery or both falling under heading 7113 5. 1044/32/2016-CX dated 26.07.2016 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 6. 1045/33/2016-CX dated 26.07.2016 Taxability of stock on February 29, 2016 - Excise duty Imposition on articles of jewellery in the Budget 2016-17 3. These Notifications and Circulars can be accessed from the official website of CHEC at http:www.cbec.gove.in. 4. Difficulties faced, if any, may be brought to the Notice of the undersigned, Sd/- (Viney Kumar Paul) Commissioner