Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post a Query
Post a New Query
Title :
0/200 char
Description :
Max 0 char
Category :
Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Discussion Forum

Back

All Issues

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
OR
Search by Issue ID:
NOTE: If you have inputs in both the fields, then results will be shown for issueId first.
Issue ID : 116559
- 0 -

BONDED MANUFACTURING UNIT

Date 22 Jul 2020
Replies9 Answers
Views 1523 Views

Can a unit setup as Bonded Manufacturing Unit, do jow work activity ?

9 answers
Sort by

Old Query - New Comments are closed.

Hide
- 0
Replied on Jul 22, 2020
1.

Is the manufacturing unit EOU ?

- 0
Replied on Jul 22, 2020
2.

SIR IT IS BONDED MANUFACTURING UNIT

- 0
Replied on Jul 22, 2020
- 0
Replied on Jul 22, 2020
4.

In addition to above reply, you may find following link useful to understand it in a better manner.

https://www.pwc.in/assets/pdfs/trs/indirect-tax/customs-bonded-warehouse.pdf

- 0
Replied on Jul 22, 2020
5.

After in agreement with the replies given by the experts, I further opine that bonded manufacturing unit is allowed to act as bonded warehouse. So in terms of Section 65 (1) of Customs Act, 1962 , the owner of bonded manufacturing unit/bonded warehouse is required to obtain permission from the Principal Commissioner of Customs or Commissioner of Customs to carry out job work activity. In my opinion, job-work activity is covered under the phrase,"Other Operations" mentioned in Section 65 (1) of the Customs Act.

- 0
Replied on Jul 23, 2020
6.

https://www.linkedin.com/pulse/bonded-manufacturing-newly-improvised-scheme-boost-make-divay-pranav

Sir, please go through the article whereby in figure II, they have stated that service operations are not allowed in Bonded Manufacturing Unit.

- 0
Replied on Jul 23, 2020
7.

Dear Mihirji,

I have went through the provisions, but it is not clear whether job work is allowed in the area.

- 0
Replied on Jul 24, 2020
8.

Bonded manufacturing is allowed to work as bonded warehouse. Bonded warehouse can undertake manufacturing activity with permission from the Principal Commissioner or Commissioner Customs. If you take the permission for job work from the competent authority there will be no objection or risk. Also go through para 6.14(b) of FTP. 'Other Operations' can cover it. Any article is opinion of author. It is my views.

- 0
Replied on Jul 26, 2020
9.

Job work related operations are also allowed.

Old Query - New Comments are closed.

Hide
Recent Issues