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<h1>Job work permission under Rule 16C allows external testing of excisable goods, with duty liability for loss or non-return.</h1> Application for permission under Rule 16C permits sending excisable goods out for external testing; it requires tariff classification, testing nature and duration, processor identity and registration, anticipated transit loss, and an undertaking to pay central excise duty and interest on transit/processing loss or if goods are not returned within the stipulated processing period. Administrative review is conducted at range and divisional levels to assess accounting, misuse, and suitability of the temporary arrangement.
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