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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. 34/2016 – Central Excise

New Delhi, the 8
th
September, 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 G.S.R. 163 (E), dated the 17
th

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 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;
(III) Precious and semi-precious stones, synthetic
stones and pearls.

Explanation. – For the purposes of entries (I), (II)
and (III) as the case may be,-
(i) “metal” shall include,-
(a) 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) any alloy in which the gold content is
not less than 37.5 per cent by weight;
(ii) “articles” in relation to gold shall mean
anything (other than ornaments), in a finished
Nil


Nil


Nil
52A


52A


-

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 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. 33/2016 -Central Excise, dated the 2
nd
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 2
nd
September, 2016.
notifications no 34 2016 ce | iKargos