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of <h1>SSI Units Can Process Goods Duty-Free with Job Workers if Turnover Under Rs.150 Lakhs; Declarations Required</h1> Small Scale Industry (SSI) units can send raw or semi-finished materials to job workers for processing without paying duty. The job worker processes and returns the goods to the SSI unit, which can then further process and clear the final product without duty if their turnover is below Rs.150 lakhs. SSI units must file declarations with the Assistant/Deputy Commissioner regarding the use of goods for manufacturing duty-exempt products. Job workers, whether small or large scale, are not required to pay duty but must maintain records. The exemption extends to specific products as per relevant notifications.
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