Circular, 2016
A circular made under the The Central Excise Act, 1944.
Made under The Central Excise Act, 1944.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
Circular No. 1033/21/2016 - CX Government of India Ministry of Finance Tax Research Unit New Delhi, the 1* July, 2016 To, Principal Chief Commissioners / Chief Commissioners of Central Excise (All); Principal Chief Commissioners / 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.
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 1 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
Other instruments under the same Act
- 01/2026-Central Excise (N.T) — Seeks to prescribe Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2026 Notification 2026
- 01/2026-Central Excise — Seeks to prescribe effective rates of NCCD on chewing tobacco, jarda scented tobacco and other tobacco products Notification 2026
- 02/2026-Central Excise (N.T) — Seeks to amend Rules 18 and 19 of Central Excise Rules, 2017 to provide for exclusion of exports of petrol, diesel and ATF from these rules which provides for allowing exports of excisable goods without payment of duty or under claim of rebate of duty. Notification 2026
- 02/2026-Central Excise — Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy ofadditional duty of Rs 2 per litre on unblended diesel till 31st March 2028 Notification 2026
- 03/2026-Central Excise (N.T) — Seeks to amend Rule 18 and Rule 19 of Central Excise Rules, 2017. Notification 2026
- 03/2026-Central Excise — Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.2023 Notification 2026
- 04/2026-Central Excise — Seeks to amend notification no. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale Notification 2026
- 05/2026-Central Excise — Seeks to reduce Special Additional Excise Duty on petrol and diesel for domestic consumption Notification 2026
- 06/2026-Central Excise — Seeks to levy Special Additional Excise Duty on export of petrol and diesel. Notification 2026
- 07/2026-Central Excise — Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it. Notification 2026
- 08/2026-Central Excise — Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports Notification 2026
- 09/2026-Central Excise — Seeks to exempt Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports Notification 2026
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