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of <h1>5% Excise Duty Imposed on Studded Gold Jewellery Effective September 8, 1998, Under Section 5A(1) of Central Excise Act.</h1> The Central Government has imposed a 5% excise duty on studded gold jewellery, effective from September 8, 1998. This decision was made under the authority granted by section 5A(1) of the Central Excise Act, 1944, and is deemed necessary in the public interest. This amendment modifies a previous notification from April 11, 1997, by adding a new entry in the tariff table specifically for studded gold jewellery, thereby formalizing the imposition of the excise duty.
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