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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. 28/2016 – Central Excise

New Delhi, the 26
th
July, 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, on 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. 8/2003-Central Excise dated the 1
st
March, 2003, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 138 (E) dated, the
1
st
March, 2003, namely :-

In the said notification,-

(a) in the Table, for serial number 3, and the entries relating thereto, the following serial
number and entries shall be substituted, namely:-
(1) (2) (3)
“3 First clearances of the articles of jewellery or parts of articles of jewellery
or both for home consumption, other than articles of silver jewellery but
inclusive of articles of silver jewellery studded with diamond, ruby,
emerald or sapphire, falling under chapter heading 7113 of the First
Schedule upto an aggregate value not exceeding ten crore rupees made on
or after the 1
st
day of April in any financial year, from the whole of the duty
of excise specified thereon in the First Schedule :
Provided that during the period starting from 1
st
March, 2016 and
ending on 31
st
March, 2016, the exemption shall apply to the first
clearances of the articles of jewellery or parts of articles of jewellery or
both for home consumption, other than articles of silver jewellery but
inclusive of articles of silver jewellery studded with diamond, ruby,
emerald or sapphire, falling under chapter heading 7113 of the First
Schedule, up to an aggregate value not exceeding eighty five lakh rupees.

Nil.”;

(b) in paragraph 2,-

(i) in sub-paragraph (iii), for the proviso, the following shall be substituted, namely:-
“Provided that the manufacturer of the articles of jewellery or parts of articles of
jewellery or both other than articles of silver jewellery but inclusive of articles of
silver jewellery studded with diamond, ruby, emerald or sapphire, falling under
chapter heading 7113 of the First Schedule shall not avail the credit of duty on
inputs under rule 3 or rule 11 of the said rules, paid on inputs used in the
manufacture of these goods cleared for home consumption, the aggregate value of
first clearances of which, as calculated in the manner specified in the said Table
does not exceed ten crore rupees :
Provided further that nothing contained in this sub-paragraph shall apply to the
inputs used in the manufacture of specified goods bearing the brand name or trade
name of another person, which are ineligible for the grant of this exemption in
terms of paragraph 4;”;

(ii) in sub-paragraph (iv), for the proviso, the following shall be substituted, namely:-
“Provided that the manufacturer of the articles of jewellery or parts of articles of
jewellery or both other than articles of silver jewellery but inclusive of articles of
silver jewellery studded with diamond, ruby, emerald or sapphire, falling under
chapter heading 7113 of the First Schedule also does not utilise the credit on
capital goods under rule 3 or rule 11 of the said rules, paid on capital goods, for
payment of duty, if any, on the aforesaid clearances, the aggregate value of first
clearances of which does not exceed ten crore rupees, as calculated in the manner
specified in the said Table;”;

(iii)in sub-paragraph (vii), for the proviso, the following shall be substituted, namely:-
“Provided that aggregate value of clearances of all excisable goods for home
consumption by a manufacturer of the articles of jewellery or parts of articles of
jewellery or both other than articles of silver jewellery but inclusive of articles of
silver jewellery studded with diamond, ruby, emerald or sapphire, falling under
chapter heading 7113 of the First Schedule, from one or more factory or premises
of production or manufacture, or from a factory or premise of production or
manufacture by one or more manufacturers, does not exceed rupees fifteen crore
in the preceding financial year;”;

(c) in paragraph 3, for the words beginning with “For the purposes of determining”, and
ending with “taken into account, namely :-”, the following shall be substituted, namely:-

“For the purposes of determining the first clearances upto an aggregate value not
exceeding one hundred and fifty lakh rupees made against serial number 1 or upto
an aggregate value not exceeding ten crore rupees made against serial number 3, of
the said Table, as the case may be, on or after the 1
st
day of April in any financial
year, the following clearances shall not be taken into account, namely:-”.


[F. No. 354/25/2016 –TRU (Pt.-I)]



(Anurag Sehgal)
Under Secretary to the Government of India


Note:- The principal notification No. 8/2003-Central Excise, dated the 1
st
March, 2003, was
published in the Gazette of India, Extraordinary, vide number G.S.R. 138(E), dated the 1
st

March, 2012 and was last amended vide notification No. 8/2016-Central Excise, dated the 1
st

March, 2016, published vide number G.S.R. 225(E), dated the 1
st
March, 2016.