[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(DEPARTMENT
OF REVENUE)
Notification
No.
34/2016- Central Excise (N.T.)
New Delhi, dated
the 26th July, 2016
G.S.R. (E). - In
exercise of the powers conferred by section 37 of the Central Excise Act, 1944
(1 of 1944), the Central Government hereby makes the following rules, namely:–
1. Short title, extent and commencement.
— (1) These rules may be called the Articles of Jewellery (Collection of Duty)
Rules, 2016.
(2) They
shall come into force on the date of their publication in the Official Gazette.
2. Application.
— These rules shall apply to the articles of jewellery or parts of articles of
jewellery or both, falling under Heading 7113 of the Central Excise Tariff Act,
1985 (5 of 1986).
3.
Definitions. — In these rules, unless the context
otherwise requires, –
(a) “Act” means the Central Excise Act, 1944 (1
of 1944);
(b) “assessment”
includes self-assessment of duty made by the assessee;
(c) “assessee” means a
manufacturer or principal manufacturer, as the case may be, of excisable goods;
(d) “Board” means the
Central Board of Excise and Customs constituted under the Central Board of
Revenue Act, 1963 (54 of 1963);
(e) “duty” means the duty payable under
section 3 of the Act;
(f) “articles” means
articles of jewellery or parts of articles of jewellery or both falling under
Heading 7113 of the Tariff Act, wherein the expression “articles of jewellery”
shall have the meaning assigned to it as under chapter note 9 of chapter 71 of
the Tariff Act;
(g) “job work” means processing or working
upon of raw materials or semi-finished goods supplied to the job worker, so as
to complete a part or whole of the process resulting in the manufacture or
finishing of articles of jewellery or parts of articles of jewellery or both
falling under heading 7113 of the First Schedule to the Central Excise Tariff
Act;
(h) “job worker” means a person engaged in
manufacture or processing on behalf of a principal manufacturer, from any
inputs or goods supplied by the principal manufacturer, so as to complete a
part or whole of the process resulting ultimately in manufacture of articles.
(i) “principal
manufacturer” means every person (not being an export-oriented unit or a unit
located in a Special Economic Zone or any person who gives his pre-owned gold
or any precious metal, ornaments or jewellery for the purpose of being re-made
or re-conditioned or gives precious stones for the purpose of being mounted)
who gets articles, produced or manufactured on his behalf, on job-work basis
and causes the sale of the articles for the first time.
(j) “silver studded articles” means articles
of jewellery of silver studded with diamond, ruby, emerald or sapphire falling
under Heading 7113 of the Tariff Act, wherein the expression “articles of
jewellery” shall have the meaning assigned to it as under chapter note 9 of
chapter 71 of the Tariff Act;
(k) “Tariff Act” means
the Central Excise Tariff Act, 1985 (5 of 1986);
(l) “traded articles”
means articles, on which appropriate duty (including nil duty) has already been
paid at the time of their sale for the first time.
(m) words and
expressions used herein but not defined in these rules and defined in the Act
shall have the meaning respectively assigned to them in the Act.
4. Date for determination of duty.
— (1) The rate of duty applicable to the articles, shall be the rate in force
on the date when such articles are sold for the first time by the manufacturer
or principal manufacturer, as the case may be, from his registered premises or
centrally registered premises or branches of such centrally registered
premises.
5.
Assessment of duty. — The assessee shall himself assess the
duty payable on any excisable articles.
6. Manner of payment. — (1) The duty on the
articles sold for the first time by the manufacturer or principal manufacturer,
as the case may be, from his registered premises or centrally registered
premises or branches of such centrally registered premises, during a month,
shall be paid by the 6th day of the following month, if the duty is paid
electronically through internet banking or by the 5th day of the following
month, in any other case.
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