| Date: |
23-04-2016
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| Notification No: |
Central Excise Circular No. 1026/14/2016-CX
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
F. No. 354/25/2016-TRU |
| Subject: |
Regarding extension of time limit for taking Central Excise registration by a jewellery establishment and payment of central excise duty for the assessee jeweller.
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Government of India
Ministry of Finance
Tax Research Unit
Circular No. 1026/14/2016-CX
New Delhi, Dated the 23rd April, 2016
To,
Principal Chief Commissioners/Chief Commissioners of Central Excise (All);
Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
(All);
All Director General of Customs, Central Excise & Service Tax
Sir/ Madam,
Subject: Imposition of Central Excise duty on Jewellery -
Constitution of sub-committee of High Level Committee - regarding.
Kindly refer to the
Circular No. 1021/9/2016-CX dated 21.3.2016 issued vide F.No. 354/25/2016-TRU.
- In this regard, the time for taking central excise registration of an
establishment by a jewellery is being extend up to 01.07.2016. Though, the
liability for payment of central excise duty will be will be with effect
from 1st March, 2016 the assessee jewelers may make the payment of excise
duty for the month of March, 2016: April 2016 and May, 2016 along with the
payment of excise duty for the month of June, 2016.
- Wide publicity may be given to this circular. Difficulty, if any, in
implementing the circular should be brought to the notice of the Board.
Hindi version would follow.
Yours faithfully,
(Anurag Sehgal)
Under Secretary
F. No. 354/25/2016-TRU
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