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of <h1>2% Duty Imposed on Branded Jewellery Under Heading 7113; Unbranded and Hallmarked Items Exempt.</h1> An excise duty of 2% has been imposed on branded jewellery articles under heading 7113 of the Central Excise Tariff, effective from the 2005-06 budget. The duty applies only if the brand name is indelibly affixed to the jewellery. Unbranded jewellery, including unbranded gold jewellery, is exempt. Examples clarify that marks for identification purposes do not constitute branding. Hallmarks, indicating purity, are not considered branding. Determining a brand name is based on commercial understanding, and the duty applies to jewellery marketed under recognized brand names. Jewellery associations should be informed to prevent trade confusion.
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