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of <h1>India Sets Jewellery Tariff at 30% of Invoice Value Under Central Excise Act; Excludes Silver and Old Jewellery.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 9/2012 on March 17, 2012, under the Central Excise Act, 1944. This notification sets the tariff value for jewellery articles, excluding silver jewellery, under sub-heading No. 7113, at 30% of the transaction value declared in invoices. This tariff does not apply to jewellery made from precious metal or old jewellery provided by retail customers. The transaction value is defined as per section 4 of the Central Excise Act, 1944. This notification was later rescinded by Notification No. 07/2016, dated March 1, 2016.
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