Whether Gold Jewellery manufactured on power operated machines by gold dealers by employing labour was chargeable to excise duty under CETA, 1985 - Clarification regarding
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Goldsmith definition: workers using power-operated tools to fabricate jewellery qualify for excise exemption under the applicable notification. The Board held that the term goldsmith must be given its plain and ordinary meaning, so workers who fabricate gold or silver ornaments using ... Summary
Goldsmith definition: workers using power-operated tools to fabricate jewellery qualify for excise exemption under the applicable notification.
The Board held that the term goldsmith must be given its plain and ordinary meaning, so workers who fabricate gold or silver ornaments using power-operated tools or machines - even when employed by a gold dealer - are to be regarded as goldsmiths. Consequently, such jewellery manufactured by those workers qualifies for the exemption under Notification No. 53/86, and the two notifications are to be read separately for this purpose.
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