Date for determination of duty: applicable rate equals the rate in force on the date of first sale by the manufacturer from registered premises. The rule prescribes the rate of duty as the rate in force on the date when articles of jewellery are sold for the first time by the manufacturer or principal manufacturer from his registered premises, centrally registered premises, or branches of such centrally registered premises.
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.
Date for determination of duty: applicable rate equals the rate in force on the date of first sale by the manufacturer from registered premises.
The rule prescribes the rate of duty as the rate in force on the date when articles of jewellery are sold for the first time by the manufacturer or principal manufacturer from his registered premises, centrally registered premises, or branches of such centrally registered premises.
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