Capital Goods sent for job work purposes.

[vinay wakde]

We shal be importing Capital Goods namely Briquetting Segments under zero duty EPCG scheme. After receipt of the segments, we have to sent the Capital Goods  for job work at Culcutta. In the matter kindly calrify the following points:-

(1) Whether the Imported Briquetting Segments shall sent directly to the job worker at Culcutta ?

(2) Since the material received under Zero duty EPCG scheme, how much  Excise duty /  Sales Tax shall be charged by the job worker in their Invoice ?

Regards,

VINAY

AI Summary

Importing Briquetting Segments: Guidance on Taxes and Permissions for Job Work under Zero-Duty EPCG Scheme A company is importing Briquetting Segments under a zero-duty EPCG scheme and seeks guidance on sending these segments directly to a job worker in Calcutta for pocketing, a process necessary for their Sponge Iron plant's briquetting machine. They inquire about the excise duty or sales tax applicable on the job worker's invoice and whether prior permission from DGFT, Customs, or Central Excise Department is required. The discussion involves clarifications on technological upgrades and the need to file specific applications for indigenous sourcing of capital goods.