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TMI BlogGuidelines for Excise Audit of Manufacturers / Principal Manufacturers of articles of jewellery or parts of articles of jewelleryX X X X Extracts X X X X X X X X Extracts X X X X ..... h July, 2016 To, Principal Chief Commissioners / Chief Commissioners of Central Excise (All); Principal Chief Commissioners / Chief Commissioners of Customs Central Excise (All); All Director Generals of Customs, Central Excise Service Tax Madam / Sir, Subject: Guidelines for Excise Audit of Manufacturers / Principal Manufacturers of articles of jewellery or parts of art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Tariff Act [hereinafter referred to as articles of jewellery] the Sub-Committee has made certain recommendations, which have been accepted by the Government. Accordingly, notwithstanding anything to the contrary provided in any other circular/instructions, the following guidelines for conduct of excise audit of manufacturers/principal manufacturers of articles of jeweller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of articles of jewellery whose duty payment (cash plus credit) is more than ₹ 50 lakh and less than ₹ 1 crore may be audited once in every five years; ii. Manufacturers/principal manufacturers of articles of jewellery whose duty payment (cash plus credit) is more than ₹ 1 crore and less than ₹ 3 crore may be audited once in every two years; iii. Manufacturers/princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rincipal manufacturers of articles of jewellery or parts of articles of jewellery, as the case may be. 4. Hindi version will follow. Trade Notice/Public Notice may be issued on the above lines. 5. Difficulties faced, if any, in implementation of this Circular may be brought to the notice of the Board. (Anurag Sehgal) Under Secretary to the Government of India - Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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