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    <title>Seeks to partially exempt Central Excise duty on articles of jewellery falling under heading 7113 of the Central Excise Tariff Act, 1985 (5 of 1986) manufactured by: (a) re-conversion of jewellery given by the retail customer, or (b) mounting of precious stone given by the retail customer</title>
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    <description>Partial exemption from Central Excise duty applies where jewellery supplied by a retail customer is reconverted or precious stones supplied by a retail customer are mounted; duty is limited to the amount attributable to value addition, consisting of additional materials and labour charges charged to the retail customer, and manufacturers must maintain records identifying the customer, weights and purities, receipt and issue voucher details, and separately state value addition on the invoice.</description>
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