Definition of principal manufacturer and job work clarifies duty collection and liability under jewellery collection rules. These rules define key terms for excise duty on jewellery: Duty under section 3 of the Central Excise Act; 'articles' and 'silver studded articles' by reference to Heading 7113 and chapter note; 'assessment' includes self-assessment; 'traded articles' are those on which duty was paid at first sale; 'job work' and 'job worker' describe processing by a third party for manufacture; 'principal manufacturer' means the person who gets articles made on job work basis and causes their first sale, subject to specified exclusions.
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Provisions expressly mentioned in the judgment/order text.
Definition of principal manufacturer and job work clarifies duty collection and liability under jewellery collection rules.
These rules define key terms for excise duty on jewellery: Duty under section 3 of the Central Excise Act; "articles" and "silver studded articles" by reference to Heading 7113 and chapter note; "assessment" includes self-assessment; "traded articles" are those on which duty was paid at first sale; "job work" and "job worker" describe processing by a third party for manufacture; "principal manufacturer" means the person who gets articles made on job work basis and causes their first sale, subject to specified exclusions.
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