Executive Summary:
This notification from the Ministry of Finance, Department of Revenue, amends Notification No. 12/2012-Central Excise, dated March 17, 2012. The amendment substitutes entries related to articles of goldsmiths/silversmiths, strips/wires/sheets/plates/foils of gold, and precious/semi-precious stones/pearls in the notification's table. It clarifies the scope and definitions related to these items for central excise purposes. The notification is effective as of September 8, 2016.
Key Points / Main Content:
Amendment Details:
* Replaces serial number 192 and related entries in Notification No. 12/2012-Central Excise's table.
Substituted Entries:
* Item I: Articles of goldsmiths or silversmiths wares of precious metal or metal clad with precious metal, not bearing a brand name (Nil duty).
* Item II: Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof (Nil duty).
* Item III: Precious and semi-precious stones, synthetic stones and pearls.
Definitions and Clarifications:
* Metal definition: For entries I, II, and III, metal includes:
* Alloys where the specified metal predominates by weight.
* Alloys with a gold content of not less than 37.5% by weight.
* Article definition: "Articles in relation to gold" means anything other than ornaments, in finished form, made of, or manufactured from or containing gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold.
Impact Analysis:
Central Government:
Impact: Ensures updated regulations for central excise on specific precious metal and stone articles.
Action Required: Implement and enforce the amended notification.
Goldsmiths, Silversmiths, and Jewellery Manufacturers:
Impact: Nil central excise duty on specified articles and inputs, subject to conditions. Must comply with the updated definitions and classifications to avail of the exemption.
Action Required: Understand and adhere to the new definitions and conditions for duty exemptions. Adjust business practices accordingly.
Central Excise Department:
Impact: Must administer and monitor the updated regulations.
Action Required: Update procedures and train personnel on the changes introduced by the notification.
Key Entities Referenced
Central Excise Act, 1944: An Indian law related to central excise duties, mentioned in the context of exercising powers conferred by subsection 1 of section 5A.
Ministry of Finance, Department of Revenue: The Indian government ministry and department responsible for this notification.
New Delhi: The location where the notification was issued. It is the capital of India.
Notification No. 12/2012-Central Excise: A central excise notification issued in 2012 that is being amended by this document.
Anurag Sehgal: Under Secretary, TRU, who is signing off on the notification.
Central Excise: Refers to the excise duties levied by the central government of India.
G.S.R. 874(E): A government notification number.
Articles of goldsmiths or silversmiths: Articles that attract nil duty under mentioned notification
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No. 636] NEW DELHI, THURSDAY, SEPTEMBER 8, 2016/BHADRA 17, 1938
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 8 िसत(cid:7013) बर, 2016
स.ं 34/2016-के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद श(cid:7016)ु क
सा.का.िन. 874(अ).—के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क अिधिनयम, 1944 (1944 का 1) क(cid:7409) धारा 5क क(cid:7409) उपधारा
(1) के तहत (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए के(cid:7008) (cid:7076) सरकार, इस बात से संतु(cid:7020) ट होते (cid:7263)ए (cid:7408)क ऐसा करना
साव(cid:6981)जिनक िहत म(cid:7286) आव(cid:7019) यक ह,ै एतद(cid:7367)ारा, भारत सरकार, िव(cid:7004) त मं(cid:7074)ालय (राज(cid:7021)व िवभाग) क(cid:7409) अिधसूचना सं.
12/2012-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क, (cid:7408)दनांक 17 माच,(cid:6981) 2012, िजसे सा.का.िन. 163 (अ), (cid:7408)दनांक 17 माच(cid:6981), 2012 के
तहत भारत के राजप(cid:7074), असाधारण के भाग II, ख(cid:7003) ड-3, उपख(cid:7003) ड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कया गया था, म(cid:7286) और आग े
िन(cid:7013) निलिखत संशोधन करती ह,ै यथा :-
उ(cid:6989) त अिधसूचना म(cid:7286), सारणी म(cid:7286), (cid:7059)म सं. 192 और उससे संबंिधत (cid:7079)िवि(cid:7397)य(cid:7298) के (cid:7021) थान पर िन(cid:7013) निलिखत (cid:7059)म
सं. और सबं ंिधत (cid:7079)िवि(cid:7397)य(cid:7298) को (cid:7079)ित(cid:7021) थािपत (cid:7408)कया जाएगा, यथा :-
(1) (2) (3) (4) (5)
“192 71 (I)(cid:32) सुनार या रजतकार क(cid:7409) व(cid:7021)त ुए,ं क(cid:7409)मती धातु के साथ शू(cid:7008)य 52A
क(cid:7409)मती धातु का या धातु िम(cid:7349)ी क(cid:7409) व(cid:7021) तुए ं िजन पर (cid:7081)ांड
का नाम नह(cid:7277) ह;ै शू(cid:7008)य
52A
(II)(cid:32) आभूषण क(cid:7409) व(cid:7021) तु या उसके भाग के िविनमा(cid:6981)ण म(cid:7286) (cid:7079)यु(cid:6989) त
-
शू(cid:7008)य
4365 GI/2016 (1)(cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सोने क(cid:7409) ि(cid:7021) (cid:7069)प , तार, शीट, (cid:7009) लेट और फायल;
(III)(cid:32) क(cid:7409)मती और अध(cid:6981) क(cid:7409)मती प(cid:7004) थर संि(cid:7019) ल(cid:7020) ट प(cid:7004) थर और
मोती।
(cid:7021) प(cid:7020)ट ीकरण– (cid:7079)िवि(cid:7020) ट यथाि(cid:7021) थित, (।), (।।) और (।।।) के
(cid:7079)योजन(cid:7298) के िलए-
(i)(cid:32) ‘’धातु’’ के अंतगत(cid:6981) िन(cid:7013) निलिखत ह,(cid:7289)-
(क)(cid:32) कोई िम(cid:7088) धातु िजसम(cid:7286) ऊपर मद सं(cid:6990) याक (।) पर
इस (cid:7079)िवि(cid:7020) ट म(cid:7286) िविन(cid:7416)द(cid:7020) ट कोई धातु भार के
अनुसार ऐसी मद म(cid:7286) िविन(cid:7416)द(cid:7020) ट (cid:7079)(cid:7004) येक अ(cid:7008) य धातु(cid:7312)
से अिधकता म (cid:7286) ह ै या ऐसी िम(cid:7088) धातु म (cid:7286) कोई अ(cid:7008)य
धातु;
(ख)(cid:32)कोई िम(cid:7088) धातु िजसम(cid:7286) सोने के त(cid:7004) व भार के अनुसार
37.5 (cid:7079)ितशत से कम नह(cid:7277) ह;(cid:7289)
(ii)(cid:32) सोने के सबं ंध म(cid:7286) ‘’चीज(cid:7298)’’ से प(cid:7407)र(cid:7020) कृत (cid:7272)प म(cid:7286)
(आभूषण(cid:7298) से िभ(cid:7008) न) कोई चीज से अिभ(cid:7079)ेत ह ै जो सोने
से बनाई गई या िविन(cid:7414)मत क(cid:7409) गई ह ै या िजसम(cid:7286) सोना ”;
अंत(cid:7414)व(cid:7020) ट ह ै और इसके अतं गत(cid:6981) सोन े क(cid:7409) चने और सोन े
क(cid:7409) (cid:7408)कसी चीज के टुकड़े भी ह (cid:7289) (cid:7408)क(cid:7008) तु इसम(cid:7286) (cid:7079)ाथिमक
सोना अथात(cid:6981) (cid:7408)कसी अप(cid:7407)रष क् ृत या अध(cid:6981)प(cid:7407)र(cid:7020) कृत (cid:7272)प म(cid:7286)
सोना िजसम (cid:7286) िसिलया,ं छड़,(cid:7286) (cid:7011) लाक, (cid:7021) लैब, िबलैट,
शाट, पैलेट ,राड, शीट, फायल और तार(cid:7286) ह,(cid:7289) नह(cid:7277) ह।ै
[फा. सं. 354/122/2016-टीआरयू]
अनुराग सहगल, अवर सिचव
नोट : (cid:7079)धान अिधसूचना सं. 12/2012-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क, (cid:7408)दनांक 17 माच(cid:6981), 2012 को सा.का.िन. 163 (अ),
(cid:7408)दनांक 17 माच(cid:6981), 2012 के तहत भारत के राजप(cid:7074), असाधारण के भाग II, ख(cid:7003)ड -3, उपख(cid:7003) ड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कया
गया था और इसम(cid:7286) अंितम बार अिधसूचना सं. 33/2016-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क, (cid:7408)दनांक 2 िसतबं र, 2016, िजस े
सा.का.िन. 852 (अ), (cid:7408)दनांक 2 िसतंबर, 2016 के तहत भारत के राजप(cid:7074), असाधारण के भाग II, ख(cid:7003) ड-3,
उपख(cid:7003) ड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कया गया था, के (cid:7367)ारा सशं ोधन (cid:7408)कया गया ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 8th September, 2016
No. 34/2016 – Central Excise
G.S.R. 874(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
makes the following further amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 12/2012-Central Excise, dated the 17th March, 2012, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), (cid:101)(cid:118)(cid:105)(cid:100) G.S.R. 163 (E), dated the 17th March, 2012, namely:-
In the said notification, in the Table, for serial number 192 and the entries relating thereto, the following serial
number and the entries relating thereto, shall be substituted, namely:-
(1) (2) (3) (4) (5)
“192 71 (I) Articles of goldsmiths’ or silversmiths’ wares of precious metal Nil 52A
or of metal clad with precious metal, not bearing a brand name;
(II) Strips, wires, sheets, plates and foils of gold, used in the
manufacture of articles of jewellery and parts thereof; Nil 52A
(III) Precious and semi-precious stones, synthetic stones and pearls.
(cid:32)
(cid:69)(cid:120)(cid:112)(cid:108)(cid:116)(cid:97)(cid:110)(cid:105)(cid:46)(cid:110)(cid:97)(cid:111) – For the purposes of entries (I), (II) and (III) as the Nil -
case may be,-
(i)(cid:32) “metal” shall include,-
(a)(cid:32) any alloy in which any of the metals specified in this
entry at item No. (I) predominates by weight over
each of the other metals specified in such item or any
other metal in such alloy;
(b)(cid:32) any alloy in which the gold content is not less than
37.5 per cent by weight;
(ii)(cid:32) “articles” in relation to gold shall mean anything (other than
ornaments), in a finished form, made of, or manufactured
from or containing, gold and includes any gold coin and
broken pieces of an article of gold but does not include
primary gold, that is to say, gold in any unfinished or semi-
finished form including ingots, bars, blocks, slabs, billets,
shots, pellets, rods, sheets, foils and wires.
”;
[F. No. 354/122/2016 –TRU]
ANURAG SEHGAL, Under Secy.
Note:- The principal notification No. 12/2012-Central Excise, dated the 17th March, 2012 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 163(E), dated the 17th March, 2012 and
last amended vide notification No. 33/2016 -Central Excise, dated the 2nd September, 2016 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 852(E), dated the
2nd September, 2016.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.