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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. 33/2016 – Central Excise (N.T.)

New Delhi, the 26
th
July, 2016

G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section
3 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby fixes the tariff
value in respect of the excisable goods falling under heading 7113 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) mentioned in column (2) of the Table below, to
be the value as specified in the corresponding entry in column (3), of the said Table, namely:-

Table
S. No. Description of excisable goods Tariff value
(1) (2) (3)
1. Articles of jewellery or parts of articles of
jewellery or both, (other than those which are
manufactured from the precious metal provided
by the retail customer).
Value at which such
excisable goods are sold for
the first time from the
registered premises or from
the centrally registered
premises, or branches of such
centrally registered premises
(hereinafter referred to as the
“first sale value”) by the
manufacturer or principal
manufacturer, as the case
may be.
2. Articles of jewellery or parts of articles of
jewellery or both which are manufactured from
the precious metal provided by the retail
customer.
Value which is sum of the,-
(a) cost of additional
materials used by the
manufacturer or principal
manufacturer, as the case
may be, for making such
articles of jewellery;

(b) labour charges charged
by the manufacturer or
principal manufacturer,
as the case may be, from
the retail customer; and
(c) value of precious metal
provided by the retail
customer.

Explanation.- For the purposes of this notification, the registered premises or the
centrally registered premises or branches of such centrally registered premises, of the
manufacturer or principal manufacturer, as the case may be, of articles of jewellery or parts
of articles of jewellery or both, from where the goods are sold for the first time shall be the
place of removal for such articles of jewellery or parts of articles of jewellery or both, and the
time of removal shall be construed accordingly.

[F. No. 354/25/2016 –TRU (Pt.-I)]


(Anurag Sehgal)
Under Secretary to the Government of India
notifications no 33 2016 cent | iKargos