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of <h1>India Revises Excise Duty Exemptions for Jewellery: New Limits and Conditions Under Notification No. 8/2016-Central Excise.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 8/2016-Central Excise to amend Notification No. 8/2003-Central Excise. This amendment introduces budgetary changes, particularly affecting the excise duty exemptions for the first clearances of jewellery, excluding plain silver jewellery but including silver jewellery studded with precious stones, under chapter heading 7113. The exemption applies to clearances up to six crore rupees annually, with specific conditions on input and capital goods credit. Additional provisions include restrictions on branded goods and clarifications on clearances for home consumption, including exports to Bhutan.
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