TaxTMI 
TaxTMI 
A Jeweler engaged in Trading of unbranded Gold ornaments ( Nothing embossed on articles ) and only packs the items in Box and plastic carry bags with his name, will he be liable for excise or not ?
Excise on Jewelers
26 May 2016 
5 Replies 
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Manufacture: affixing a brand onto jewellery constitutes manufacture attracting excise, whereas hallmarking is not branding.
Central excise attaches only when an activity amounts to manufacture. Packing, repacking, labelling limited to packaging does not constitute manufacture and is not dutiable. Affixing a brand or trade name onto the jewellery article itself (embossing, attaching a logo/monogram) constitutes manufacture and attracts excise. Hallmarking, being an official purity mark and not a brand, does not amount to branding and thus does not by itself render the article excisable. (AI Summary)
Central excise attaches only when an activity amounts to manufacture. Packing, repacking, labelling limited to packaging does not constitute manufacture and is not dutiable. Affixing a brand or trade name onto the jewellery article itself (embossing, attaching a logo/monogram) constitutes manufacture and attracts excise. Hallmarking, being an official purity mark and not a brand, does not amount to branding and thus does not by itself render the article excisable. (AI Summary)