Clarification regarding levy of Excise duty on branded precious metal jewellery

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....ommissioners of Central Excise (All) Chief Commissioners of Central Excise & Customs (All) Chief Commissioners of Customs (All) Directors General (A111 Sir/Madam, Subject: - Clarification regarding levy of Excise duty on branded precious metal jewellery-reg. I am directed to refer to D.O.F.No. B-1/3/2011-TRU dated 25.03.2011 at the post-budget stage 2011-12 containing the followi....

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....packed in boxes, pouches etc. bearing a trade name or brand name or mark. References have since been received from the Trade requesting for providing clarity on levy of excise duty on jewellery sold under a Brand name. The industry has drawn attention to condition no. 8 of notification no.5/2006-CE dated 01.03.06 which provides that the exemption shall not be applicable to articles of jewellery of....

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.... to articles of jewellery of heading no 7113 on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself." 4. It is clarified that the excise duty leviable on precious metal jewellery, manufactured or sold under a brand name, is attracted only on such jewellery on which the trade/brand name or any such mark or symbol or even a number which is cross ref....