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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 36/2016 – Central Excise

New Delhi, the 1
st
December, 2016
G.S.R. (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, hereby 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 17
th
March, 2012, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 163 (E), dated
the 17
th
March, 2012, namely:-
In the said notification, in the Table, for serial number 200 and the entries relating thereto,
the following serial number and entries, shall be substituted, namely:-
(1) (2) (3) (4) (5)
“200 7114
(I) Articles of goldsmiths‟ or silversmiths‟ wares
of precious metal or of metal clad with
precious metal, bearing a brand name;
(II) Gold coins of purity 99.5% and above, bearing
a brand name when manufactured from gold on
which appropriate duty of customs or excise
has been paid;
(III) Silver coins of purity 99.9% and above, bearing
a brand name when manufactured from silver
on which appropriate duty of customs or excise
has been paid.

Explanation. – For the purposes of this exemption,-
(1) “brand name” means a brand name or trade
name, whether registered or not, that is to say,
a name or mark, such as a symbol,
monogram, label, signature or invented words
or any writing which is used in relation to a
product, for the purpose of indicating, or so as
to indicate, a connection in the course of trade
between the product and some person using
such mane or mark with or without any

1%


Nil




Nil

25


52A




-

indication of the identity of that person;
(2) an identity put by a jeweller or the job
worker, commonly known as „house mark‟
shall not be considered as a brand name.”.







[F. No. 354/122/2016 –TRU]

(Anurag Sehgal)
Under Secretary to the Government of India


Note:- The principal notification No. 12/2012-Central Excise, dated the 17
th
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 17
th
March, 2012 and last amended vide notification
No. 35/2016 -Central Excise, dated the 28
th
November, 2016 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1097(E),
dated the 28
th
November, 2016.
notifications no 36 2016 ce | iKargos