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of <h1>Amendment to Rule 57S: Manufacturers can send moulds to job-workers duty-free, must return within three months.</h1> The Central Government has amended Rule 57S of the Central Excise Rules, 1944, through Notification No. 32/95-C.E. (N.T.) dated July 21, 1995. The amendment allows manufacturers, with the Commissioner's permission, to remove moulds and dies without paying duty to a job-worker for producing goods according to the manufacturer's specifications. The goods and moulds must be returned to the manufacturer's factory within three months or an extended period permitted by the Commissioner. If the moulds and dies are not returned within this timeframe, the manufacturer must pay duty equivalent to the credit taken on them.
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