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of <h1>Rule 5 mandates self-assessment of duty on excisable jewellery, ensuring compliance with Central Excise regulations.</h1> The Articles of Jewellery (Collection of Duty) Rules, 2016, under Rule 5, mandates that the assessee is responsible for self-assessing the duty payable on any excisable articles. This provision requires individuals or entities dealing with excisable jewellery to independently determine the duty owed, ensuring compliance with the Central Excise regulations.
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