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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>2% Excise Duty Imposed on Branded Jewellery; Manufacturers Must Register and Comply with Central Excise Laws.</h1> An excise duty of 2% has been imposed on branded jewellery under heading 7113 of the Central Excise Tariff, effective from the 2005-06 Budget. This duty applies only if the brand or trade name is indelibly affixed or embossed on the jewellery, which is considered a manufacturing process. The responsibility to pay this duty falls on the manufacturer, defined as the entity affixing the brand name, whether it is the principal manufacturer or a job-worker. Purchasers of duty-paid jewellery are not liable unless they engage in further manufacturing activities. The manufacturer must register with the Central Excise department and comply with excise laws.
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