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
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, 1944 (1 of 1944), the Central Government .....

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..... oses 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 precious metal may be treated as an article of jewellery or part of article of jewellery or both of a precious metal, if any one precious metal constitutes as much as 2% by weight of the article of .....

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..... ewellery or parts of articles of jewellery or both, of silver. 1% 1% Nil 16 16 -"; [F. No. 354/25/2016 -TRU (Pt.-I)] (Anurag Sehgal) Under Secretary to the Government of India Note:- The principal notification No. 12/2012-Central Excise, dated the 17th March, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 163(E), dated th .....

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