{"id":2703,"date":"2016-03-02T12:35:56","date_gmt":"2016-03-02T07:05:56","guid":{"rendered":"https:\/\/taxclick.org\/?p=2703"},"modified":"2016-03-02T12:37:08","modified_gmt":"2016-03-02T07:07:08","slug":"excise-duty-studded-on-jewellery-by-budget-2016","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/miscellaneous\/excise-duty-studded-on-jewellery-by-budget-2016\/","title":{"rendered":"Excise Duty Studded On Jewellery By Budget, 2016"},"content":{"rendered":"<h3 style=\"text-align: justify;\"><strong><u>Introduction:-<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\">It is the most expensive amendment ever\u2026 Yes, now by virtue of amendments made by Budget, 2016; excise duty is being levied on articles of jewellery [excluding silver jewellery, other than studded with diamonds\/other precious stones]. Thus, all the jewellery items except pure silver jewellery will now be subject to excise duty w.e.f. 1.3.2016. This article is about the changes brought by the recent budget with respect to jewellery.<strong><br \/>\n<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><strong><u>Separate Threshold:-<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\">Notification no. 8\/2003-CE dated 1.3.2003 which prescribes the threshold exemption for the small scale manufacturers have been amended to incorporate the separate threshold for jewellery.\u00a0 According to amendments made, if the turnover of jeweler does not exceed Rs. 12 crores in previous financial year, no excise duty will be payable upto clearance of Rs. 6 crores in current financial year. In other words, jewellery manufacturer having aggregate value of clearances in a financial year exceeding Rs. 12 crore, will not be eligible for this threshold exemption in the subsequent financial year. Since the excise duty is to be levied w.e.f. 1.3.2016; the proportionate SSI exemption of Rs. 50 lacs has been fixed for the month of March. This exemption shall be available only if value of clearances for home consumption from one or more manufacturer from one or more factory or premises of production or manufacture during the financial year 2014-15 did not exceed Rs. 12 crores.<strong><br \/>\n<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><strong><u>Amendment in Notification no. 12\/2012-CE:-<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\">Entry no. 199 to the notification no. 12\/2012-CE allowed the exemption to all types of jewellery items falling under tariff heading 7113. This notification has been amended vide notification no. 12\/2016-CE dated 1.3.2016 and now excise duty @ 1% is leviable on articles of jewellery provided no Cenvat Credit is taken under provisions of Cenvat Credit Rules, 2004. However, exemption already available to articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire is being continued. The effect being that all types of jewellery items except pure silver jewellery are now subject to excise duty @ 1% provided facility of Cenvat Credit is not availed.<strong><br \/>\n<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><strong><u>Options regarding Rates of excise duty:-<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\">If the benefit of notification no. 12\/2012-CE is not availed, the excise duty @ 12.5% can be paid with Cenvat facility. Thus, the two options are being given to jewelers:\u2013<\/p>\n<ul style=\"text-align: justify;\">\n<li>Excise duty of 1% (without CENVAT credit); or<\/li>\n<li>5% (with CENVAT credit.<strong><br \/>\n<\/strong><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong><u>Procedure to be followed:-<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\">A simplified procedure has been prescribed for this purpose which is being explained as follows:-<\/p>\n<ul style=\"text-align: justify;\">\n<li>For claiming the SSI exemption by jewelers, CA certificate on the basis of books of accounts for financial 2014- 15 will be required. For determining the eligibility for availing of the SSI exemption from 2016-17 onward also, CA certificate will be sufficient.<\/li>\n<li>Jewellery produced on or before 29.02.2016 but lying in stock as on 29.02.2016 will attract excise duty at the time of clearance.<\/li>\n<li>To claim the Cenvat Credit, CA certificate will be required on the stock declaration of finished goods, goods-in-process and inputs as on 29.02.2016. However, no stock declaration will be required to be made to the jurisdictional central excise authorities.<\/li>\n<li>Registration will be granted within two working days from the date of application.<\/li>\n<li>Documents maintained by the jewellery manufacturers for State VAT or Bureau of Indian Standards (in the case of hallmarked jewellery) shall be accepted for Excise purposes also.<\/li>\n<li>The private records of the jewellery manufacturers, giving details of daily stock for his own purposes, shall be accepted for the purposes of Rule 10 of the Central Excise Rules 2002.<\/li>\n<li>Option of centralized excise registration for jewellery manufacturers with centralized billing or accounting system is also being given.<\/li>\n<li>Jewellery manufacturers will be eligible for a simplified return applicable for optional excise duty of 1%\/2% without CENVAT credit under notification No.1\/2011-CE.<\/li>\n<li>The duty liability will be on the person who gets articles of jewellery made from the job worker, thus, all the excise formalities will have to be carried out by him rather than job worker.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The above are the simple steps to be taken by the jewelers for getting registered and to help them overcome the difficulties faced during transitional period.<\/p>\n<h3 style=\"text-align: justify;\"><strong><u>Special provision for returned goods:-<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\">TRU letter issued vide D.O.F. no. 338\/8\/2016-TRU dated 29.2.2016 states that full exemption from Central Excise duty will be available to duty-paid goods returned to the manufacturer during a financial year. This exemption will be allowed up to a limit of 10% of the value of clearances for home consumption made in the preceding financial year. However, following conditions shall have to be satisfied:-<\/p>\n<ol style=\"text-align: justify;\">\n<li>An intimation within 48 hours of the receipt of the returned goods is to be submitted to department about the value of returned goods received in his factory\/registered premises;<\/li>\n<li>Proper accounts\/record of the receipt, finishing operations, and dispatch of returned stock indicating the monthly and cumulative value of the returned stock received during the financial year shall be required to be maintained.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u00a0This facility has been provided since it is a common practice in this industry that the duty-paid stock cleared to the wholesale dealer\/retailer on consignment basis that remains unsold is returned to the manufacturer either at the end of the season or from time to time. Such returned goods are cleared either as such or after re-finishing operations to another wholesaler or retailer for sale (often at reduced prices). The re-finishing operations could involve cleaning, ironing, re-folding, repacking or relabeling, some of which constitute \u201cmanufacture\u201d in terms of the relevant Chapter Notes. This facility obviates the need to pay excise duty twice on the same goods.<\/p>\n<h3 style=\"text-align: justify;\"><strong><u>While winding:-<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\">At last, the jewellery has been brought under excise net. It will perhaps bring a lot of revenue to Government particularly in the Country where buying the jewellery is treated as customary on the various occasions. However, at the same time, the chances of litigation on this levy are on much higher side and may face ignition by the various jewelers associations\u2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction:- It is the most expensive amendment ever\u2026 Yes, now by virtue of amendments made by Budget, 2016; excise duty is being levied on articles of jewellery [excluding silver jewellery, other than studded with diamonds\/other precious stones]. Thus, all the jewellery items except pure silver jewellery will now be subject to excise duty w.e.f. 1.3.2016. &#8230; <a title=\"Excise Duty Studded On Jewellery By Budget, 2016\" class=\"read-more\" href=\"https:\/\/taxclick.org\/type\/miscellaneous\/excise-duty-studded-on-jewellery-by-budget-2016\/\" aria-label=\"More on Excise Duty Studded On Jewellery By Budget, 2016\">Read more<\/a><\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[11],"tags":[398],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Excise Duty Studded On Jewellery By Budget, 2016 - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/miscellaneous\/excise-duty-studded-on-jewellery-by-budget-2016\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Excise Duty Studded On Jewellery By Budget, 2016 - All About Finance\" \/>\n<meta property=\"og:description\" content=\"Introduction:- It is the most expensive amendment ever\u2026 Yes, now by virtue of amendments made by Budget, 2016; excise duty is being levied on articles of jewellery [excluding silver jewellery, other than studded with diamonds\/other precious stones]. 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Thus, all the jewellery items except pure silver jewellery will now be subject to excise duty w.e.f. 1.3.2016. ... 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Thus, all the jewellery items except pure silver jewellery will now be subject to excise duty w.e.f. 1.3.2016.&hellip;","_links":{"self":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/2703"}],"collection":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/comments?post=2703"}],"version-history":[{"count":0,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/2703\/revisions"}],"wp:attachment":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/media?parent=2703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/categories?post=2703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/tags?post=2703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}