https://www.taxtmi.com/circulars?id=7539 Excise on branded jewellery is payable only when the brand name or trade name is indelibly affixed or embossed, since affixing is deemed to be manufacture; the affixer (manufacturer) must register, comply with excise law and pay duty. In job-work situations, either the principal manufacturer or the job-worker may discharge the duty, and a purchaser of a duty-paid article is not liable unless further manufacturing is undertaken. en-us Mon, 28 Mar 2005 00:00:00 +0530 Tue, 15 Sep 2009 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7539 Excise on branded jewellery is payable only when the brand name or trade name is indelibly affixed or embossed, since affixing is deemed to be manufacture; the affixer (manufacturer) must register, comply with excise law and pay duty. In job-work situations, either the principal manufacturer or the job-worker may discharge the duty, and a purchaser of a duty-paid article is not liable unless further manufacturing is undertaken. Circulars Central Excise Mon, 28 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7539