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A copy of Instruction issued from D.O. Chairman/CBEC/2 7/2 0 1603-02-2016 by Government of India, Ministry of Finance, Department ofRevenue is enclosed herewith for information, guidance and necessaryaction please. The instruction is self-explanatory.

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All JDC/JAC of C.Ex., Ahmedabad-III are directed to bring this to thenotice of all officers under their charge and to take necessary action in thematter with directions that there should never be any deviationfrom the instructions given in the D.O. letter of Chairman.

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Copy to: Administrative Officer (ADM), C.Ex., H.Q., A'bad-III, for circulation of thisInstruction as per mailing list of Department.

2. The Superintendent, System, H.Q., C.Ex. Ahmedabad to upload on website.

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Najib ShahChairman

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D.O. Chairman/CBEC/27/2016 3rd March 2016

Dear Colleague,

I would like to invite your attention to the DO F No. 334/8/2016-TRU dated :29th February, 2016 of the Joint Secretary (TRU-I) regarding S (-rechanges in Customs and Central Excise duty rates and law andprocedure made as part of this year's Budget.

In particular, to the changes made in excise duty rates forprecious metal jewellery and readymade garments and made up articlesof textiles and instructions issued by the JS (TRU-I) relating to facilitatingcompliance to these new levies.

In this context, I would like to highlight that in the era of selfassessment our main role is to facilitate trade and industry. That beingso, I would like to emphasize the following, particularly in the context ofchanges in excise duty rates for precious metal jewellery andreadymade garments/made up articles of textiles:

Registration/Centralized Registration once applied for shall begranted within two working days, as per the simplified registrationprocedure prescribed under Notification No 35/2001-CE [NT).Further, there should be no post registration verification of theregiste-ed premises. Relevant Notification No. 35/2001-CE [NT)has been suitably amended in this regardAforesaid instructions also provide that no stock declaration will berequired to be made to the jurisdictional central excise authoritiesby jewellery manufacturers. To further allay any possibleapprehensions of the industry, I would request you to ensure thatthe officers of the department do not visit the premises of theseassesses for any routine purposes, like stock verification,verification of records, etc.Officers should continue to facilitate export consignments of thesegoods, and ensure that under no circumstances the same are heldup or delayed on account of the new levy.

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v. As per the Rule 12AA of the Central Excise Rules, 2002, jewellerwho gets his jewellery manufactured from any other person [like

artisans etc.], will have to follow the procedures [such as takingregistrations, paying duty and filing returns] and pay duty. In suchcases, the levy will not be on the job worker [like artisans etc.]

For further details you may refer to the aforesaid letter of JS (TRU- I).

3. Need less to say there should be no deviation from the instructionsabove.

With best wishesYours incerely,

ajib hah)To:

Principal Chief Commissioners / Chief Commissioners/PrincipalCommissioners of Central Excise (All.),Principal Chief Commissioners / Chief Commissioners /PrincipalCommissioner of Central Excise and Service Tax (Alf).