Seeks to amend the Central Excise Rules, 2002 in relation to articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) - 35/2016 - Central Excise - Non Tariff
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Registration and duty liability for articles of precious metals on job work now require assessees to register, account and file quarterly returns. Amendments require persons who get articles of precious metals produced on job work basis (excluding EOUs and SEZ units) to obtain registration, maintain accounts, pay duty leviable on such goods and comply with all relevant provisions as if they are assessees; rule 12's fourth proviso is revised to mandate quarterly returns of production and removal within ten days after quarter end for assessees availing specified exemptions, with transitional filing dates for certain quarters in 2016.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration and duty liability for articles of precious metals on job work now require assessees to register, account and file quarterly returns.
Amendments require persons who get articles of precious metals produced on job work basis (excluding EOUs and SEZ units) to obtain registration, maintain accounts, pay duty leviable on such goods and comply with all relevant provisions as if they are assessees; rule 12's fourth proviso is revised to mandate quarterly returns of production and removal within ten days after quarter end for assessees availing specified exemptions, with transitional filing dates for certain quarters in 2016.
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