Whether Gold Jewellery manufactured on power operated machines by gold dealers by employing labour was chargeable to excise duty under CETA, 1985 - Clarification regarding

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....under CETA, 1985 - Clarification regarding Circular No. 12/90-CX.4 Dated 8-6-1990 [From F.No. 135/5/89-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Whether Gold Jewellery manufactured on power operated machines by gold dealers by employing labour was chargeable to excise duty under CETA, 1985 - Clarification regarding. Reference is invited....

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....gold dealer by his employees who may or may not be goldsmiths. 2. The matter has been examined by the Board. It is observed that neither the Tariff nor the notification defines "Goldsmith". As such, the expression had to be given its natural meaning as commonly understood. 'Goldsmith' as stated in the Oxford Concise English Dictionary referred to any one who worked in gold. It was also observed....