Scope of jewellery duty rules: applicability covers articles of jewellery and their parts within the relevant tariff classification. These Rules govern collection of duty on articles of jewellery and their parts that fall within the tariff classification for jewellery under the Central Excise Tariff Act, establishing that both complete articles and component parts within that heading are subject to the Articles of Jewellery (Collection of Duty) Rules, 2016.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of jewellery duty rules: applicability covers articles of jewellery and their parts within the relevant tariff classification.
These Rules govern collection of duty on articles of jewellery and their parts that fall within the tariff classification for jewellery under the Central Excise Tariff Act, establishing that both complete articles and component parts within that heading are subject to the Articles of Jewellery (Collection of Duty) Rules, 2016.
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