Customs (import of goods under concessional Rate of Duty)2016

[DEEPAK SHARMA]

Sir,

A manufacturing unit established at Rudrapur (Area Based Exempted Unit) is manufacturer of LED/LCD TV. the said unit can import raw material under Customs (Import of goods at Concessional rate of duty for manufacture of excisable goods) 2016. Moreover the said unit can send the raw material to a Delhi Based unit on Job Work for assembly of of LED/LCD Tv.

Please share your knowledge in details

Thanks

AI Summary

Manufacturers can import raw materials at concessional duty for job work; review Central Excise and Cenvat Credit Rules. A manufacturing unit in Rudrapur, which benefits from area-based exemptions, inquires about importing raw materials at a concessional duty rate for manufacturing LED/LCD TVs and sending these materials to a Delhi-based unit for assembly. The response indicates there are no restrictions on job work but advises reviewing specific rules under the Central Excise and Cenvat Credit Rules, as amended by relevant notifications. It cautions that the government may impose restrictions if any mala fide actions are detected.