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    <title>Branded Jewellery</title>
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    <description>Affixing or embossing a trade name or brand on jewellery or on wares of precious metal or metal clad with precious metal is treated as manufacture, permitting cenvat credit of excise duty paid on unbranded gold jewellery and allowing that credit to be used to discharge duty when the jewellery is branded and sold or exported; setting or cladding precious or semi precious stones on jewellery is also a dutiable activity under the subheading for gold set with other precious and semi precious stones.</description>
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      <description>Affixing or embossing a trade name or brand on jewellery or on wares of precious metal or metal clad with precious metal is treated as manufacture, permitting cenvat credit of excise duty paid on unbranded gold jewellery and allowing that credit to be used to discharge duty when the jewellery is branded and sold or exported; setting or cladding precious or semi precious stones on jewellery is also a dutiable activity under the subheading for gold set with other precious and semi precious stones.</description>
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