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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. 26/2016 – 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, 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,
(A) in the Table, for serial number 199 and the entries relating thereto, the following shall
be substituted, namely:-
(1) (2) (3) (4) (5)
“199 7113 (I) Articles of jewellery
(II) Parts of articles of jewellery
(III) Articles of silver jewellery, other than
those studded with diamond, ruby,
emerald or sapphire
Explanation. – For the purposes of this
exemption,-
An article of jewellery or part of article of
jewellery or both, produced or manufactured
from an alloy (including a sintered mixture and
an inter-metallic compound) containing
precious metal may be treated as an article of
jewellery or part of article of jewellery or both
of a precious metal, if any one precious metal
constitutes as much as 2% by weight of the
article of jewellery or part of article of jewellery
or both (excluding the weight of the precious or
semi-precious stones, mounted or set), in
1%
1%
Nil
16
16
-”;

accordance to the following :
(i) an article of jewellery or part of article of
jewellery or both, containing 2% or more,
by weight, of platinum is to be treated as
an article of jewellery or part of article of
jewellery or both, of platinum;
(ii) an article of jewellery or part of article of
jewellery or both, containing 2% or more,
by weight, of gold but not platinum, or
less than 2% by weight, of platinum, is to
be treated as an article of jewellery or part
of article of jewellery or both, of gold ;
(iii) other articles of jewellery or parts of
articles of jewellery or both, containing
2% or more, by weight, of silver are to be
treated as articles of jewellery or parts of
articles of jewellery or both, of silver.


[F. No. 354/25/2016 –TRU (Pt.-I)]


(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. 23/2016 -Central Excise, dated the 17
th
May, 2016 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 525(E), dated the
17
th
May, 2016.