Answer
(Fatwa: 1431/970/L=1431)
(1) If you made the jewellery of 16 gm gold and gifted it to your wife then it shall be wajib on your wife to pay the Zakah of 16 640 gm gold. It will not suffice to pay only the Zakah of 16 gm gold.
(2) The husband is not responsible to pay the Zakah of the jewellery of wife but it is up to the wife to pay it herself though by selling the jewellery. However if the husband pays the zakah on behalf wife after her permission, it shall be paid.
Allah (Subhana Wa Ta’ala) knows Best
Darul Ifta,
Darul Uloom Deoband