Duty liability on job-work goods: principal deemed manufacturer must pay excise duty for garments produced on job work. Every person who gets goods falling under Chapter 61 or 62 or 63 produced or manufactured on his account on job work shall pay the duty leviable on such goods in such manner and at such time as provided under the rules, as if such goods have been manufactured by such person. Persons who had authorized job workers to pay duty prior to this notification are allowed a limited period after publication to obtain registration and comply with these provisions.
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Provisions expressly mentioned in the judgment/order text.
Duty liability on job-work goods: principal deemed manufacturer must pay excise duty for garments produced on job work.
Every person who gets goods falling under Chapter 61 or 62 or 63 produced or manufactured on his account on job work shall pay the duty leviable on such goods in such manner and at such time as provided under the rules, as if such goods have been manufactured by such person. Persons who had authorized job workers to pay duty prior to this notification are allowed a limited period after publication to obtain registration and comply with these provisions.
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