Notf. No.26/2006 CE (NT) 28.12.2006

[Rajan Rajan]

Specal procdure for removal of excisable goods carrying out for certain process u/r 16c of  CE Rule, 2002. Notf. No.26/2006 CE (NT) dt. 28.12.2006. capacity constraints we are sending our excisable goods to various job worker under 16c challan without paymant of duty  for further process (cutting/slitting)after process the goods directely  dispatched from the premises of the job worker to the customer on payment of Excise duty.

Kindly let us know whether the 16c challan PIII coloum to be filled at parent factory, becasue Job worker  premise iteself material dispatched duty paid.

As per my understanding  there is no  time limit to close filled  the 16c challan  ie. 180 days time limit not applicable like u/r 4(5) a  challan.

Kindly give your valuable views

AI Summary

Clarification on Rule 16C: Goods Sent to Job Workers Without Duty; Special Permission Needed for PIII Column Entry A query was raised regarding the procedure under Rule 16C of the Central Excise Rules, 2002, which allows excisable goods to be sent to job workers without duty payment for further processing. The goods are then dispatched directly to customers from the job worker's premises with duty paid. The inquiry sought clarification on whether the 16C challan's PIII column needs to be filled at the parent factory. The response indicated that special permission from the jurisdictional commissioner allows this process, and it is crucial to maintain all transaction records to prevent future legal issues.