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of <h1>Excise Duty Clarified: Applies Only to Branded Jewellery with Direct Markings, Not Packaging or Warranty Cards.</h1> The circular from the Ministry of Finance clarifies the levy of excise duty on branded precious metal jewellery. It specifies that excise duty applies only to jewellery where a brand name, trade name, or related mark is indelibly affixed or embossed directly on the jewellery itself. Jewellery packaged in boxes, pouches, or accompanied by warranty cards bearing a brand name, without the brand being marked on the jewellery, is not subject to excise duty. This clarification modifies a previous directive, ensuring that only jewellery with the brand directly on the item is considered branded for excise purposes.
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