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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Jewellery Manufacturers Must Register, Maintain Records, and Pay Duties; Job Workers Exempt per 2016 Rules</h1> The Articles of Jewellery (Collection of Duty) Rules, 2016, mandate that a principal manufacturer using job work for jewellery production must register, maintain accounts, pay applicable duties, and adhere to all relevant rules as an assessee. The principal manufacturer can provide inputs to a job worker under documented proof, detailing the transaction. They must keep records of returned inputs or articles. Job workers are exempt from registration and record-keeping for job work purposes. If articles are lost or destroyed before their first sale, the principal manufacturer is liable for duty as if sold for home consumption, calculated on raw material costs and job charges.
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