IMPOSITION OF CENTRAL EXCISE DUTY ON JEWELLERY - CONSTITUTION OF SUB-COMMITTEE OF HIGH LEVEL COMMITTEE TO INTERACT WITH TRADE AND INDUSTRY THEREON - EXTENSION OF TIME LIMIT FOR TAKING CENTRAL EXCISE REGISTRATION OF AN ESTABLISHMENT
CIRCULAR NO.1026/14/2016-CX, DATED 23-4-2016
Kindly refer to the Circular No. 1021/9/2016-CX, dated 21-3-2016 issued vide F. No. 354/25/2016-TRU.
2. In this regard, the time-limit for taking central excise registration of an establishment by a jeweller is being extended up to 1-7-2016. Though, the liability for payment of central excise duty will be with effect from 1st March, 2016, the assessee jewellers may make the payment of excise duty for the months of March, 2016, April, 2016 and May, 2016 along with the payment of excise duty for the month of June, 2016.
3. Wide publicity may be given to this circular. Difficulty, if any, in implementing the circular should be brought to the notice of the Board.