CE - Excise duty on branded articles of jewellery - Reg.

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..... es of jewellery of heading 7113 of the Central Excise Tariff. A clarification on this new levy was issued vide F. No. B-1/1/2005-TRU on 4th March 2005 [2005 (181) E.L.T. T7]. A section of Press has reported that at certain places, a view is being taken that advertising and selling of branded articles of jewellery also may result in jeweller being covered under excise net even when he is not manufa .....

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..... has been made [vide Rule 12AA of the Central Excise Rules] whereby the excise duty can be paid either by the principal manufacturer or by the job-worker. Thus, it is the manufacturer (i.e. principal manufacturer or the job-worker, as the case may be) of the branded article of jewellery, who needs to register with the Central Excise department, comply with the excise law and pay duty. - Circular .....

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