Excise duty on jewellery: rules require self-assessment, timely electronic payment, invoicing, records and job work compliance. These rules establish that duty on jewellery (heading 7113) is self-assessed by the manufacturer or principal manufacturer at the rate in force on the date of first sale from registered premises; duty must be paid monthly (electronically unless exempted) with interest and penalty for delays, and detailed obligations are imposed for serialised first-sale invoicing, separate daily stock records for manufactured and traded articles preserved for five years, accountable removals under challan, job-work registration and accounting by principal manufacturers, optional annual declaration for an alternative monthly scheme, and dead stock treatment provisions.