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        Central Excise

        Imposition of Central Excise duty on jewellery Constitution of sub-committee of the High Level Committee

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        Excise duty on jewellery: registration deadline extended; retrospective liability applies and earlier months' payments may be consolidated. Registration for central excise by jewellers is extended to 01.07.2016 while liability to pay excise duty applies from 1st March 2016; jewellers may pay duty for March, April and May together with the June payment. The circular directs wide publicity and reporting of implementation difficulties to the Board, with a Hindi version to follow.
                          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.

                                Excise duty on jewellery: registration deadline extended; retrospective liability applies and earlier months' payments may be consolidated.

                                Registration for central excise by jewellers is extended to 01.07.2016 while liability to pay excise duty applies from 1st March 2016; jewellers may pay duty for March, April and May together with the June payment. The circular directs wide publicity and reporting of implementation difficulties to the Board, with a Hindi version to follow.


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