Agency authorization for independent weavers allows agents to manage records and pay duty while primary liability remains.

Authorization permits an independent weaver of unprocessed fabrics under specified tariff chapters to appoint another person to maintain accounts, pay duty, prepare invoices and comply with the Central Excise Rules, 2002 except rule 9; the weaver retains primary responsibility and both the weaver and the authorized agent are liable for consequences and penalties in case of short payment or non payment of duty. "Independent weaver" is defined as one who works on his own, purchases yarn himself and sells the grey fabrics he manufactures.

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