Central Excise duty on jewellery: interim compliance rules, valuation safeguards and registration timeline pending sub committee report. A Sub Committee has been constituted to advise on implementation of Central Excise duty on jewellery; it will examine compliance procedures, recordkeeping, forms including Form 12AA, and operating procedures and report within sixty days. Pending its recommendations, duty is to be paid on first sale invoice value; authorities will not challenge invoice valuation if cartage, purity, weight and gemstone carats are stated; visits, arrests, searches or seizures will be suspended; exporters may export on self declaration and LUT to customs; registration can be taken within sixty days from 1 March 2016 while liability is effective from that date with a concession to pay March liability with April.