Duty liability on job-work goods: principal must pay excise or may authorise job-worker to discharge duty on his behalf. Rule 7AA makes the person who gets Chapter 62 apparel manufactured on job work liable to pay excise as if he manufactured the goods, though he may authorise the job worker to pay; related changes treat that person as a manufacturer for registration and CENVAT purposes. A new special procedure (rules 96ZNA-96ZND) permits eligible independent processors using hot-air stenters to discharge duty by paying a notified monthly sum per stenter chamber subject to investment caps, record-keeping, payment schedules, penalties, abatement on prolonged factory closure, and exclusion from input/capital goods credit.
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.
Duty liability on job-work goods: principal must pay excise or may authorise job-worker to discharge duty on his behalf.
Rule 7AA makes the person who gets Chapter 62 apparel manufactured on job work liable to pay excise as if he manufactured the goods, though he may authorise the job worker to pay; related changes treat that person as a manufacturer for registration and CENVAT purposes. A new special procedure (rules 96ZNA-96ZND) permits eligible independent processors using hot-air stenters to discharge duty by paying a notified monthly sum per stenter chamber subject to investment caps, record-keeping, payment schedules, penalties, abatement on prolonged factory closure, and exclusion from input/capital goods credit.
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