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    <description>These rules define key terms for excise duty on jewellery: Duty under section 3 of the Central Excise Act; &quot;articles&quot; and &quot;silver studded articles&quot; by reference to Heading 7113 and chapter note; &quot;assessment&quot; includes self-assessment; &quot;traded articles&quot; are those on which duty was paid at first sale; &quot;job work&quot; and &quot;job worker&quot; describe processing by a third party for manufacture; &quot;principal manufacturer&quot; means the person who gets articles made on job work basis and causes their first sale, subject to specified exclusions.</description>
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