Clearance-based exemption: job worker treated as manufacturer, affecting exemption eligibility and registration and duty obligations. For goods made on job work the job worker is the manufacturer for the purpose of notifications 34/2003 CE and 35/2003 CE; exemption thresholds apply to the job worker's total clearances, with value determined under statutory valuation rules. If aggregate clearances exceed the threshold, exemption ceases and duty is payable, requiring the trader who commissions job work to register and discharge duty or follow prescribed procedures. Cutting alone does not constitute manufacture where finishing by the job worker creates the marketable readymade garment, and units availing these notifications may not send inputs or semi finished goods duty free for job work.
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.
Clearance-based exemption: job worker treated as manufacturer, affecting exemption eligibility and registration and duty obligations.
For goods made on job work the job worker is the manufacturer for the purpose of notifications 34/2003 CE and 35/2003 CE; exemption thresholds apply to the job worker's total clearances, with value determined under statutory valuation rules. If aggregate clearances exceed the threshold, exemption ceases and duty is payable, requiring the trader who commissions job work to register and discharge duty or follow prescribed procedures. Cutting alone does not constitute manufacture where finishing by the job worker creates the marketable readymade garment, and units availing these notifications may not send inputs or semi finished goods duty free for job work.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
