Concessional Rate of Duty

[DEEPAK SHARMA]

An Assessee doing import of raw material without payment of whole of duty under Customs (Import of goods under concessional rate of duty for manufacturing of excisable goods RUles) 2016 can sent the said raw material for job work for further processing ????????????????? The final clearance of finished goods shall be from factory gate. please guide us.

AI Summary

Job work allowed for imported raw materials under concessional duty before factory clearance; consult Range Superintendent for procedures. An individual inquired about the permissibility of sending imported raw materials, acquired under a concessional duty rate for manufacturing excisable goods, for job work processing before final clearance from the factory gate. A respondent confirmed that such job work is permissible and advised contacting the Jurisdictional Range Superintendent for guidance on necessary intimation, permission, and procedures to be followed.