Permission under Rule 16B governs job work, requiring duty liability for transit loss or non return and administrative approvals. Permission to send semi finished goods outside the factory for processing requires detailed disclosure of commodity, processing nature, recipient ... Summary
Permission under Rule 16B governs job work, requiring duty liability for transit loss or non return and administrative approvals.
Permission to send semi finished goods outside the factory for processing requires detailed disclosure of commodity, processing nature, recipient processors and transit risks, and a certification undertaking to pay Central Excise duty with interest if goods are lost in transit or not returned within the prescribed processing period. Administrative review is in three parts: applicant particulars and undertaking; Range Superintendent's assessment and recommendation on period, accounts, misuse and offences; and Divisional consideration for grant or extension with supervisory remarks.
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