Job work removals: procedural conditions require serialised movement documents, sender accounting responsibility, and time bound return obligations. Removal of inputs or partially processed inputs to a job worker is allowed under Rule 16A subject to conditions prescribed by the Commissioner. Goods must be moved under a duplicate printed document with running serial numbers, signed by the sender, and containing the sender's registration and registering Range/Division/Commissionerate and a description, quantity and value. The sender remains responsible for accounting and must ensure goods return within six months or pay duty with interest. The job worker must acknowledge receipt, may return goods duty free after endorsement or clear for home consumption on payment, and both parties must maintain simple receipt/dispatch accounts.
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.
Job work removals: procedural conditions require serialised movement documents, sender accounting responsibility, and time bound return obligations.
Removal of inputs or partially processed inputs to a job worker is allowed under Rule 16A subject to conditions prescribed by the Commissioner. Goods must be moved under a duplicate printed document with running serial numbers, signed by the sender, and containing the sender's registration and registering Range/Division/Commissionerate and a description, quantity and value. The sender remains responsible for accounting and must ensure goods return within six months or pay duty with interest. The job worker must acknowledge receipt, may return goods duty free after endorsement or clear for home consumption on payment, and both parties must maintain simple receipt/dispatch accounts.
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