In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling within the Heading of the First Schedule to the Central Excise Tariff Act, 1985 ( Notification No. 23 /2012-Central Excise)

Exemption from excise duty for specified jewellery and tariff-heading goods announced under statutory excise powers. Exemption from excise duty is declared for specified articles of jewellery and goods within the referenced tariff heading by exercise of the power under section 5A of the Central Excise Act, 1944, effected through Notification No. 23/2012-Central Excise and tied to descriptions in the First Schedule to the Central Excise Tariff Act, 1985.