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2. What is Central Excise?
What is Manufacture?
Who is a Manufacturer?
Excise on Jewellery
Rates of Duty
SSI Exemption
Registration
INDEX
5. What is Central Excise
The Central Excise Act, 1944 has been enacted to levy excise duty i.e duty on
“manufacture” of notified goods in India.
The Central Tariff Act, 1975 lists the goods on which excise duty is applicable.
To summarise, following are the essentials which attract Excise Duty:
There must be Manufacture;
Manufacture must be in India;
The manufacture must result into goods;
The resultant goods must be notified.
Articles of Jewellery is notified in Chapter 7113 of the Central Excise Tariff Act.
By CA Pavan Kumar R S5
7. What is Manufacture
In simple terms, “Manufacture” means any process:
Which brings any goods into existence; or
Which changes the character, name and use of any goods; or
Which results into commercially different commodity; or
And includes such processes which are deemed as “Manufacture”.
The activity of carrying out repairs would amount to Manufacture in case if the
repaired goods have a distinct character, use and identity after the activity of repair.
Manufacturing activity is a process, but it is not necessary that all processes result
into a manufacture.
By CA Pavan Kumar R S7
9. Who is a Manufacturer
Any person who is engaged in “Manufacture” is a “Manufacturer” and also
includes a person who is deemed to be a “Manufacturer”
Deemed manufacturer in case of Jewellery:
Under the Central Excise Laws any person who gets articles falling under Chapter
7113 or 7114 manufactured on Job Work basis shall deemed to be “Manufacturer”.
The above shall not apply to persons who are 100% EOU or SEZ Unit.
By CA Pavan Kumar R S9
11. Excise on Jewellery
Chapter 7113 of Central Excise Tariff Act covers the following:
Particulars
HSN
Reference
Description under Central Excise Tariff
Articles of
Jewellery and
parts thereof, of
precious metal or
of metal clad with
precious metal.
7113 11 -- Of silver, whether or not plated or clad with other precious metal
7113 11 10 --- Jewellery with filigree work
7113 11 20 --- Jewellery studded with gems
7113 11 30 --- Other articles of Jewellery
7113 11 90 --- Parts
7113 19 -- Of other precious metal, whether or not plated or clad with precious metal
7113 19 10 --- Of gold or un-studded
7113 19 20 ---Of gold, set with pearls.
7113 19 30 ---Of gold set with diamonds
7113 19 40 ---Of gold, set with other precious and semi-precious stones
7113 19 50 ---Of platinum, un-studded
7113 19 60 ---Parts
7113 19 90 ---Others
7113 20 00 - Of base metal clad with precious metal
By CA Pavan Kumar R S11
12. Excise on Jewellery
The Notification granting exemption from payment of Excise on Jewellery is
withdrawn with effect from March 01, 2016.
The following Jewellery Articles attract excise duty:
Articles of Jewellery made of Precious Metals or Metal Clad with Precious
Metals;
Articles of Silver Jewellery studded with precious stones;
Parts of above.
Articles of Jewellery covers following:
Small Objects of Personal Adornment. (Eg: Rings, Bracelet, Necklace, Brooches,
Ear-rings, Watch Chain, Fobs, Pendants, Tie-pins, Cuff-Links, Dress-studs,
Religious or Other Medals);
Articles for personal use normally carried in pocket, handbag or on the person
(Eg: Cigar/Cigarette Cases, Snuff Boxes, Pill Boxes, Powder Boxes, Chain Purses
or Prayer Beads).
By CA Pavan Kumar R S12
13. Excise on Jewellery
Precious Metals covers following:
Gold
Silver
Platinum (including iridium, osmium, palladium, rhodium & ruthenium)
Alloys of above containing 2% or more, by weight, of above.
(Exception: Alloy of less than 2% of platinum, by weight, will still be
considered as alloy of Gold – hence precious metal).
By CA Pavan Kumar R S13
15. Rates of Duty
A Manufacturer of Jewellery has two options:
To pay Excise Duty at 12.5% under normal provision with CENVAT eligibility.
To pay Excise Duty at 1% subject to the following conditions:
If the said goods are manufactured from inputs or capital goods on which
appropriate Basic Excise Duty or appropriate Countervailing Duty has been
paid;
And no credit of such Basic Excise Duty or Countervailing Duty on inputs or
capital goods has been taken by manufacturer of such goods (and not the
buyer of such goods) under CENVAT Credit Rules, 2004.
Explanation Inserted: For the purposes of this condition, appropriate Basic
Excise Duty or Countervailing Duty includes NIL or Concessional Duty,
whether or not read with any relevant exemption notification for the time
being in force.
By CA Pavan Kumar R S15
17. SSI Exemption
A manufacturer of Jewellery Articles is eligible for availing exemption under
Notification 08/2003 – CE as a Small Scale Industry (“SSI”) as described below:
A manufacturer is exempt from payment of excise if the value of first clearances
does not exceed Rs. 6 Crore in current Financial Year;
A manufacturer is eligible for above stated exemption provided his clearances in
the previous Financial Year had not exceeded Rs. 12 Crores;
The above turnover of clearances has to certified by a Chartered Accountant;
The above exemption is an option given and hence a manufacturer has an option
not avail SSI exemption, provided the said option is exercised throughout FY and
the jurisdictional excise officers are duly informed.
By CA Pavan Kumar R S17
18. SSI Exemption
Some of the conditions for availing the Exemption are as follows:
Cannot avail the CENVAT Credit on inputs used for clearance of goods upto a value
of Rs. 6 Crores.
Cannot utilize the CENVAT Credit of capital goods for clearances of goods upto a
value of Rs. 6 Crores.
Exemption not available for clearances made under other’s brand name or trade
name, subject to certain exceptions.
In case of multiple factories of same manufacturer, the limit of turnover shall be
aggregate of clearances under all factories and not for each factory separately.
In case of multiple manufacturers in same factory, the limit of turnover shall be
aggregate of clearances from the said factory and not for each manufacturer
separately.
By CA Pavan Kumar R S18
19. SSI Exemption
The clearances of Rs. 6 Crore shall not include the following:
Clearances exempt from whole of ED (other than value or quantity based clearance)
or clearances on which no excise duty is payable for any other reason.
Clearances bearing trade or brand name on which SSI exemption is not available.
Clearances of specified goods which are used as inputs for further manufacturing
of specified goods.
By CA Pavan Kumar R S19
20. SSI Exemption
The clearances of Rs. 12 Crore shall not include the following:
Goods cleared to SEZ, STPI, FTZ, 100% EoU, EHTP, UNO or any international
organization without payment of duty.
Clearances bearing trade or brand name on which SSI exemption is not available.
Clearances of specified goods which are used as inputs for further manufacturing
of specified goods.
Clearances of goods under Job Work basis.
By CA Pavan Kumar R S20
21. SSI Exemption
Case 1
Sl.
No.
Particulars
FY 2015-16
(First Year)
FY 2016-17 FY 2017-18
1 Turnover Rs. 13 Crore Rs. 8 Crore Rs. 10 Crore
2 Exemption under SSI Notification Transition Provisions No Exemption Upto Rs. 6 Crore
Sl.
No.
Particulars
FY 2015-16
(First Year)
FY 2016-17 FY 2017-18
1 Turnover Rs. 11 Crore Rs. 13 Crore Rs. 7 Crore
2 Exemption under SSI Notification Transition Provisions Upto Rs. 6 Crore No Exemption
Case 2
By CA Pavan Kumar R S21
23. Registration
Simplified procedure notified for obtaining registration for Jewellers.
An option for obtaining Centralized Registration of factory or premises where
centralized accounting, billing and record keeping is kept is available.
The manufacturer availing the above option shall give details of all premises from
where such specified goods are removed for domestic clearances.
However, the details with regard to the Job Worker’s premises would not be
required to be included for the above purpose.
By CA Pavan Kumar R S23
25. Compliances
Maintenance of Records
As per the Circular issued – for a Jewellery manufacturer, documents and records
maintained for the purpose of VAT or Bureau of Indian Standards shall hold good
for Central Excise purpose.
However, some of the documents / records prescribed generally for all
manufacturers are as follows::
The Manufacturer would be required to maintain details with regard to goods
purchased, manufactured and removed during the month/quarter.
Details with regard to daily stock account can be maintained in any format for
the purpose of Central Excise Laws.
Removal of goods shall be required to be done under the cover of an Excise
Invoice which are serially numbered.
Since the levy is based on self-assessment, the Central Excise Officers are not
required to visit the premises of the Jewellery Manufacturers in the normal course.
(As per Circular)
By CA Pavan Kumar R S25
26. Compliances
Filing of Returns-For Assesses paying duty @ 1%
Return for assesses availing the option of paying 1% Excise Duty to be filed on a
quarterly basis within 10 days from the date of closure of a quarter.
The details to be disclosed in the returns are as follows:
Description of goods manufactured during the quarter;
Opening Balance & Closing of goods as on the first day & last day of the
quarter;
Quantity of goods Manufactured during the relevant quarter;
Quantity of goods cleared during the relevant quarter;
Value of Goods cleared during the relevant quarter;
The amount of Excise Duty payable and details with regard to payment of
Excise Duty during the relevant quarter.
By CA Pavan Kumar R S26
27. Compliances
Filing of Returns-For Assesses paying duty @ 12.5%
Assesses not availing the option of paying Excise Duty @ 1% would be required to
file Excise Returns on a monthly basis within 10 days from the date of closure of the
particular month.
The details with regard to CENVAT Credit availed and utilsed shall be required to be
disclosed in the monthly returns filed by the assesse.
Payment of Excise Duty
The amount of Excise Duty would be required to be remitted on a monthly basis.
However, in case of assesses making payment of Excise Duty inspite of being
eligible for exemption under SSI Notification, may pay the Excise Duty on a
quarterly basis.
By CA Pavan Kumar R S27
29. Powers of Officer
The Central Excise Officer shall have the rights to confiscate the goods for non-
compliance with the provisions of Central Excise Laws.
The Central Excise Officer with the approval of the proper officer shall have the
powers to search & seize the premises of a manufacturer.
The Central Excise Officers have power to arrest the manufacturer in case of non-
payment of Excise Duty exceeding Rs.50lakh.
The Central Excise Officers have powers to summon any other person to give
evidence or produce documents in connection with proceedings of the
manufacturer.
The Central Excise Officer shall have the rights to direct the manufacturer to get
their records audited by a Chartered Accountant/ Cost Accountant appointed by
him.
By CA Pavan Kumar R S29
31. Transitional Provisions
The levy of excise duty on Jewellery Articles has been made effective from March
01, 2016 for which the following transition provisions will apply:
The SSI Exemption can be availed for the month of March 2016, upto
clearances of Rs. 50 Lakhs provided the clearances in previous FY has not
exceeded Rs. 12 Crores.
The manufacturer can take CENVAT Credit of inputs, capital goods in stock as
on February 29, 2016, if eligible.
The manufacturer can take CENVAT Credit of inputs, capital goods, input
services used in the production of final goods lying in stock as on February
29, 2016, if eligible.
The above stock of goods is not required to be declared with Central Excise
officers for availing CENVAT Credit.
By CA Pavan Kumar R S31
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information on a particular subject or subjects and is not an exhaustive treatment of such
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decision which may affect you or your business. Before making any decision or taking any
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