Seeks to amend notification No. 17/2006-Central Excise (N.T) dated the 1st August, 2006 so as to exempt a manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the Central Excise Tariff Act, 1985 (5 of 1986) from filing of annual return - 39/2016 - Central Excise - Non Tariff
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Excise exemption for jewellery manufacturers from annual return filing introduced, adding them to the existing exempt class. Amendment inserts a new clause exempting the manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery falling under the tariff classification for jewellery from the requirement to file the annual return under the principal notification, thereby expanding the class of persons covered by the existing exemption in Notification No. 17/2006-Central Excise (N.T.).
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.
Excise exemption for jewellery manufacturers from annual return filing introduced, adding them to the existing exempt class.
Amendment inserts a new clause exempting the manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery falling under the tariff classification for jewellery from the requirement to file the annual return under the principal notification, thereby expanding the class of persons covered by the existing exemption in Notification No. 17/2006-Central Excise (N.T.).
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