Circular No. 1033/21/2016-CX
Government of India
Ministry of Finance
Tax Research Unit
New Delhi, the 1st July, 2016
Principal Chief Commissioners I Chief Commissioners of Central Excise (All);
Principal Chief Commissioners I Chief Commissioners of Customs & Central Excise (All);
All Director Generals of Customs, Central Excise & Service Tax
Sir / Madam,
Subject: Imposition of Central Excise duty on jewellery- Constitution of sub-committee of the High Level Committee -regarding.
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 Difficulty, if any, in implementing the circular should be brought to the notice of the Board. Hindi version would follow.