Excise on branded jewellery applies when the brand is indelibly affixed, making the affixer liable for duty and registration. Excise on branded jewellery is payable only when the brand name or trade name is indelibly affixed or embossed, since affixing is deemed to be manufacture; the affixer (manufacturer) must register, comply with excise law and pay duty. In job-work situations, either the principal manufacturer or the job-worker may discharge the duty, and a purchaser of a duty-paid article is not liable unless further manufacturing is undertaken.
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 on branded jewellery applies when the brand is indelibly affixed, making the affixer liable for duty and registration.
Excise on branded jewellery is payable only when the brand name or trade name is indelibly affixed or embossed, since affixing is deemed to be manufacture; the affixer (manufacturer) must register, comply with excise law and pay duty. In job-work situations, either the principal manufacturer or the job-worker may discharge the duty, and a purchaser of a duty-paid article is not liable unless further manufacturing is undertaken.
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