Issuance of Cas 4 certificate necessary

[Asked by Guest]

Dear Sir, We are a mfg co we are having a processor I.e job worker . Our raw material is directly sent to our job worker he process the goods and sent to us on payment of duty that material is use further by us in manufacture of our finished goods so is it necessary for us to issue that job worker cas4 certificate for clearance of such product, please explain, please give us any reference regarding this, thanks and regards.

AI Summary

CAS-4 certificate not required for job worker transfers; required only at manufacturer's final clearance, valuation rule not applicable.
A CAS certificate need not be issued to a job worker when processed goods are returned to the principal manufacturer; CAS is required at the manufacturer's final clearance of finished goods. Valuation should follow applicable rules for the manufacturer's clearance, and a special valuation provision relied on by some commentators may not apply where the job worker merely processes and does not clear goods. Tax authorities may request valuation details if valuation or classification doubts arise.