Job work in precious metal articles: registration requirement and primary duty liability on the sender, with invoice and removal controls. Job work in articles of precious metals under heading 7114 requires the person who gets goods processed to obtain registration, maintain accounts and pay excise duty as an assessee. For clearance from the job worker's premises duty must be paid and an invoice prepared; the job worker must record date and time of removal and return completed invoice particulars. The said person remains responsible for supplied inputs and liable for duty on goods lost, destroyed, found short, or wastes before clearance.