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of <h1>Rule 12AA: Register and Comply for Precious Metal Job Work; Duties and Accountability Specified for Assessees</h1> Rule 12AA of the Central Excise Rules, 2002 addresses job work for articles of precious metals under heading 7114 of the Tariff Act. It mandates that any person, excluding export-oriented units or those in special economic zones, who has such articles produced on their behalf must register, maintain accounts, pay applicable duties, and comply with relevant rules as an assessee. The rule outlines procedures for clearing excisable goods, including invoice preparation and accountability for supplied goods. Job workers are not required to register or maintain records unless they opt to do so. The rule also clarifies liability for lost or destroyed goods.
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