Exemption for job workers in ready-made garments allows duty liability to rest with principal when procedural conditions are met. Exempts certain job workers in the ready-made garments sector from the registration requirement where the person on whose behalf the goods are manufactured assumes and pays excise duty under the prescribed payment mechanism and both parties comply with procedural formalities and liabilities; the exemption excludes job workers authorised to pay the duty themselves, and uses the payment provision's definition of 'job worker.'