Stuffing of Export Material - With Single order and different Mfg premises

[SNEHAL SHAH]

R/sir,

Our Client co. Mfg of Pharma Product with his own manufacturing facility as well as Job work to other units . This Unit also get permission U/r 4(6) - Job work permission and removal directly from Jobworkers premises for Export and domestic .

Now some clarification and your guide require in Central Excise technical point of view :

1) We have received one Export order from X party vide Qty. 2000 Nos. We have produce the material with supply the all input and packing material at Job worker premises 1500 NOs. We have also produce 500 Nos. at our own Manufacturing premises .

Can we stuff the container at Job workers premises u/r 4(6) permission and dispatch the entire goods ( 2000 NOs ) Means 1500 NOs. Job worker production and 500 Nos. our own production in same ARE1 , Export Invoice , Export Packing list etc .

Central Excise Juridicton also differ - Job worker Central Excise Commissionerate Bharuch , Rage - Bharuch - Division Bharuch and Our own manufacturing Jurisdiction is Anand - Commissionerate Anand and division also anand .

Even Stuffing permission also different premises But Export order One party .

Please guide in this issue and brief the legal procedure .

Thanks and Regards,

SNEHAL SHAH

AI Summary

Job work permission under rule 4(6): consolidated export consignments from mixed premises require coordinated permissions and documentation. Whether goods partly manufactured at the principal's factory and partly at a job-worker's premises can be stuffed at the job-worker under rule 4(6) permission and exported as a single consignment on one ARE-1, with one export invoice and packing list, despite differing Central Excise jurisdictions; key concerns are whether the rule 4(6) authorisation covers mixed-origin stuffing and the need for coordinated permissions, endorsements and accurate documentary recording across the two Commissionerates.