Excise duty on jewellery: invoicing and trading rules clarify duty payment, recordkeeping and job work treatment. Procedural clarifications: manufacturers may trade from excise registered premises; first sale invoices showing excise must result in duty payment, while invoices not showing duty will lead to VAT value treated as cum excise for duty calculation; traded articles on which appropriate excise was already paid are not leviable to further excise; State VAT and private records as maintained under the Articles of Jewellery (Collection of Duty) Rules, 2016, suffice for central excise purposes; job work manufacture must follow the Articles of Jewellery Rules; repairs that do not change identity are not manufacturing.