Principal manufacturer liability for job work: registration, recordkeeping and duty payment obligations on manufactured jewellery. A principal manufacturer using job work must register, maintain accounts, pay duty and comply with the rules; supplies to job workers must be accompanied by a signed challan or equivalent showing principal's name and registration, description and quantity, carrier identity and date, and the principal must keep records of goods returned. Job workers need not register for undertaking job work. If articles are lost or destroyed before first sale, the principal is liable for duty valued as raw material cost plus job or making charges.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Principal manufacturer liability for job work: registration, recordkeeping and duty payment obligations on manufactured jewellery.
A principal manufacturer using job work must register, maintain accounts, pay duty and comply with the rules; supplies to job workers must be accompanied by a signed challan or equivalent showing principal's name and registration, description and quantity, carrier identity and date, and the principal must keep records of goods returned. Job workers need not register for undertaking job work. If articles are lost or destroyed before first sale, the principal is liable for duty valued as raw material cost plus job or making charges.
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