Job-work removal procedure permits principals to send inputs and capital goods tax-free subject to prescribed conditions and return requirements. A registered taxable person (the principal) may, under intimation and subject to prescribed conditions, send inputs and capital goods to a job-worker without payment of tax for job-work. The principal must bring back inputs and specified capital goods within the prescribed periods or supply them from the job-worker's premises on payment of tax; failure to do so within those periods results in the goods being deemed supplied by the principal on the date of sending. Accountability for the goods remains with the principal, and waste or scrap may be supplied by a registered job-worker on payment of tax or by the principal if the job-worker is unregistered.