https://www.taxtmi.com/article/detailed?id=1674 A 1% ad valorem excise duty applies to jewellery (branded and unbranded) excluding silver, levied on tariff value fixed at 30% of the transaction (invoice) value with an education cess additionally charged; Cenvat credit is inapplicable when this concessional scheme is used. Definitions cover gold, specified platinum group metals, alloys and base metal clad items, and minor fittings are excluded. SSI eligibility and exemption computations are to be made on tariff value with illustrative examples; job work and manufacturing liabilities are specified and trading without manufacture remains subject only to VAT. en-us Sat, 24 Mar 2012 13:22:46 +0530 Wed, 11 Feb 2026 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1674 A 1% ad valorem excise duty applies to jewellery (branded and unbranded) excluding silver, levied on tariff value fixed at 30% of the transaction (invoice) value with an education cess additionally charged; Cenvat credit is inapplicable when this concessional scheme is used. Definitions cover gold, specified platinum group metals, alloys and base metal clad items, and minor fittings are excluded. SSI eligibility and exemption computations are to be made on tariff value with illustrative examples; job work and manufacturing liabilities are specified and trading without manufacture remains subject only to VAT. Articles Central Excise Sat, 24 Mar 2012 13:22:46 +0530 https://www.taxtmi.com/article/detailed?id=1674