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    <title>Excise Levy on Branded Jewellery</title>
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    <description>Excise on branded jewellery arises where goods are sold under a brand and external indicia like packaging may suffice, but when manufactured through a job worker Rule 12AA requires the brand to be affixed or engraved on the product; Rule 12AA also permits the principal who engages the job worker to discharge excise duty, and the allocation of registration, record keeping and duty liability between principal and job worker depends on that rule and related excise provisions.</description>
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      <description>Excise on branded jewellery arises where goods are sold under a brand and external indicia like packaging may suffice, but when manufactured through a job worker Rule 12AA requires the brand to be affixed or engraved on the product; Rule 12AA also permits the principal who engages the job worker to discharge excise duty, and the allocation of registration, record keeping and duty liability between principal and job worker depends on that rule and related excise provisions.</description>
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      <law>Central Excise</law>
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