Seeks to amend notification No. 12/2012-Central Excise 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 articles of jewellery or part of articles of jewellery or both as that of a particular precious metal

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..... 26/2016 Dated:- 26-7-2016 Central Excise - Tariff - Central Excise - Miscellaneous Exemptions - Notifications - CE - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 26/2016 Central Excise New Delhi, the 26th July, 2016 G.S.R.728(E). In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 194 .....

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..... (II) Parts of articles of jewellery 1 [(III) Articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire ] Explanation . For the purposes of this exemption,- An article of jewellery or part of article of jewellery or both, produced or manufactured from an alloy (including a sintered mixture and an inter-metallic compound) containing prec .....

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..... art of article of jewellery or both, of gold ; (iii) other articles of jewellery or parts of articles of jewellery or both, containing 2% or more, by weight, of silver are to be treated as articles of jewellery or parts of articles of jewellery or both, of silver. 1% 1% Nil 16 16 - ; [F. No. 354/25/2016 TRU (Pt.-I)] .....

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