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TMI BlogGuidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or bothX X X X Extracts X X X X X X X X Extracts X X X X ..... ery or parts of articles of jewellery or both - Reg. All the members of the Trade/Industry, Trade associations and Chamber of Commerce are hereby informed that the Circular No. 1044/32/2016-CX dated 26.7.2016 in F.No.354/25/2016- TRU (Pt.-I) of Central Board of Excise and Customs on the above subject is communicated herewith for information, guidance and necessary action. In this year's Budget, central excise duty of 1% without input and capital goods tax credit or 12.5% with credit was imposed on articles of jewellery falling under heading 7113 of the First Schedule to the Central Excise Tariff 1985. Subsequent to that, the Government had set up a Sub-Committee of the High Level Committee, headed by Dr. Asho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articles or jewel levy, issue of summons, seizure, arrest and prosecution shall not be undertaken for,- a. issues relating to procedure or compliance related matters; b. issues related to documents such as invoices, registers; or c. issues related to pure matters of legal interpretation. iv. Instances where visits, search of the premises of a manufacturer or principal manufacturer of articles of jewellery, issue of summons, seizure, arrest and prosecution may be undertaken, a. where excise. duty is collected but not deposited with the Government; or b. where there is information to the satisfaction of an officer of the level of Commissioner or equivalent th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 75 lakh. In such cases, the investigation of the case may be done under summons. i. No arrest or prosecution for manufacturers or principal manufacturers of articles of jewellery shall be resorted to in cases where the duty evaded is less than ₹ 2 crore. 5. Except as herein provided, all existing circulars/instructions relating to issue of summons, visit or search, arrest and prosecution, in central excise, shall apply mutatis to the manufacturers/principal manufacturers of articles of jewellery or parts of articles of jewellery, as the case may be, falling under heading 7113 of the Central Excise tariff Act. All the trade associations are requested to bring the above information to all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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