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

Removal of excisable goods without duty permitted subject to commissioner conditions and strict recordkeeping requirements.
Special permission from the Commissioner allows removal of excisable goods without payment of duty for non manufacturing processes at job workers, and permits direct dispatch to customers on payment of duty when authorised; the manufacturer must comply with all conditions in the Commissioner's order. In absence of Board prescribed records, the manufacturer should retain inward, outward and duty payment documents to demonstrate compliance and prevent future litigation.