Excise duty on Jewellery : Exemption from filing Annual Return

By | July 27, 2016

Seeks to amend notification No. 17/2006-Central Excise (N.T) dated the 1st August, 2006 so as to exempt a manufacturer or principal manufacturer of 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) from filing of annual return.

[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. 39/2016 – Central Excise (N.T.)

New Delhi, 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) read with clause (b) of sub-rule (2) of rule 12 of the Central Excise Rules, 2002, the Central Government hereby makes the following amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 17/2006-Central Excise dated (N.T.) 1 st August, 2006, published in the Gazette of India vide number G.S.R. 455(E) dated the 1st August, 2006, namely:-

In the said notification, after clause (ii), the following clause shall be inserted, namely:-

“(iii) manufacturer or principal manufacturer, as the case may be, 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, 1985 (5 of 1986).”.

[F. No. 354/25/2016 –TRU (Pt.-I)]

[Anurag Sehgal]

Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 17/2006-Central Excise (N.T) dated 1 st August, 2006 vide number G.S.R. 455(E) dated the 1st August, 2006 and was last amended by notification No. 42/2008-Central Excise (N.T), dated the 29th September, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 698(E), dated the 29th September, 2008.

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