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.

[Mahir S]

Yes Sir, job work activity for further processing of such goods can be undertaken.

You may contact your Jurisdictional Range Superintendent in the matter who will guide you necessary intimation / permission and procedure to be followed therein.

AI Summary

Concessional rate of duty allows imported raw material to be sent for job work, subject to supervisory intimation.
Imported raw material admitted under the Concessional Rate of Duty for manufacture of excisable goods may be sent for job work or further processing; finished goods are to be cleared from the factory gate. The assessee must contact the jurisdictional Range Superintendent for required intimation, permission and procedural guidance to comply with customs formalities.