Registration relief for jewellery manufacturers allows late enrolment and waives factory plan submission under central excise rules. Amendment adds two provisos to Notification No. 35/2001-Central Excise (N.T.): permitting persons manufacturing articles of jewellery, including via job-workers, to obtain registration by a specified cutoff date; and exempting manufacturers or principal manufacturers of such jewellery from the requirement to submit a plan of the factory premises, thereby waiving the plan-submission obligation in respect of the covered class of manufacturers.
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Provisions expressly mentioned in the judgment/order text.
Registration relief for jewellery manufacturers allows late enrolment and waives factory plan submission under central excise rules.
Amendment adds two provisos to Notification No. 35/2001-Central Excise (N.T.): permitting persons manufacturing articles of jewellery, including via job-workers, to obtain registration by a specified cutoff date; and exempting manufacturers or principal manufacturers of such jewellery from the requirement to submit a plan of the factory premises, thereby waiving the plan-submission obligation in respect of the covered class of manufacturers.
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