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Government of India
Ministry of Finance
Tax Research Unit
Circular No. 1033/21/2016-CX
New Delhi, the 1st July, 2016
To,
Principal Chief Commissioners / Chief Commissioners of Central Excise
(All);
Principal Chief Commissioner/Chief Commissioners of Customs & Central
Excise (All);
All Director General of Customs, Central Excise & Service Tax
Sub: Imposition of Central Excise duty on jewellery -
Constitution of sub-committee of the High Level Committee - regarding.
Kindly refer to the
Circular No. 1021/9/2016-CX dated 21.03.2016 and
Circular No. 1026/14/2016 dated 23.04.2016, both issued
vide F.No.354/25/2016-TRU.
2. In this regard, the time limit for taking central excise
registration of an establishment by a jeweller is being extended up to
31.07.2016.
3. The liability for payment of central excise duty will be with
effect from 1st
March, 2016. However, assessee jewellers may make the payment
of excise duty for the months of March, 2016; April, 2016 and May, 2016
along with the payment of excise duty for the month of June, 2016 upto
the extended date of 31.07.2016.
4. 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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