Permission for job work requires authorization, time-limited return and mandatory sample retention to ensure no substitution. Permission for job work under the 100% EOU Scheme is a time-limited authorization allowing goods to be sent for subcontracting and requiring their return within a short prescribed period, with provision for discretionary extension. A mandatory sample retention requirement obliges retention of samples of goods sent and received after job work in the Central Excise Range office for a minimum period to prevent substitution; gems and jewellery are excepted from sample drawal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Permission for job work requires authorization, time-limited return and mandatory sample retention to ensure no substitution.
Permission for job work under the 100% EOU Scheme is a time-limited authorization allowing goods to be sent for subcontracting and requiring their return within a short prescribed period, with provision for discretionary extension. A mandatory sample retention requirement obliges retention of samples of goods sent and received after job work in the Central Excise Range office for a minimum period to prevent substitution; gems and jewellery are excepted from sample drawal.
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