TaxTMI 
TaxTMI 
Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or both
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....RABAD II COMMISSIONERATE L.B. STADIUM ROAD HYDERABAD-500 004. C. No. IV/16/52/2016-CE (Tech) Dated :- 24.08.2016 TRADE FACILITY NO. 09/2016 Sub.- Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or both - Reg. All the members of the Trade/Indu....
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.... given its report on 23.06.2016, which has been accepted by the Government. 2. In the context of visits, issue of summons, search, seizure, arrest and prosecution in respect of manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the Central Excise Tariff Act [hereinafter referred 10 as articles of jewellery] ....
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....valent rank officer. iii. Visits, search of the premises of a manufacturer or principal manufacturer of articles or jewel levy, issue of summons, seizure, arrest and prosecution shall not be undertaken for,- a. issues relating to procedure or compliance related matters; b. issues related to documents such as invoices, registers; or c. issues related to pure matt....
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....ufacturer or a principal manufacturer, and should not result in any disruption of business at the place of business or place of residence of such manufacturer or principal manufacturer. vi. Summons in respect of evasion of excise duty on articles of jewellery may be issued only with the approval Commissioner or an equivalent rank officer. vii No visit to the premises of manufactu....