Export related procedural simplifications excise duty on articles of jewellery falling under heading 7113 - regarding

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..... ners / 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: Export related procedural simplifications excise duty on articles of jewellery falling under heading 7113 - regarding In this year's Budget, central excise duty of 1% .....

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..... jeweller, who exports 100% of articles of jewellery manufactured by him or got manufactured by him on job work basis, subject to the following conditions that: a) the manufacturer or principal manufacturer or a jeweller, as the case may be, gives a bank guarantee for excise duty payable of articles of jewellery [over and above the bank guarantee for customs duty on gold and VAT payable on artic .....

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..... ted agency / authorised bank]; and d) in case there are no sales to domestic tariff area for subsequent return cycles, such unit will file nil return for such retum cycles. (ii) Exporters may continue to export articles of jewellery, as provided by the circular no. 1021/9/2016-CX dated 21.03.2016, on self-declaration and submission of Letter of Undertaking [LUT] to customs without the need to g .....

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