https://www.taxtmi.com/circulars?id=565 For goods made on job work the job worker is the manufacturer for the purpose of notifications 34/2003 CE and 35/2003 CE; exemption thresholds apply to the job worker's total clearances, with value determined under statutory valuation rules. If aggregate clearances exceed the threshold, exemption ceases and duty is payable, requiring the trader who commissions job work to register and discharge duty or follow prescribed procedures. Cutting alone does not constitute manufacture where finishing by the job worker creates the marketable readymade garment, and units availing these notifications may not send inputs or semi finished goods duty free for job work. en-us Thu, 30 Oct 2003 00:00:00 +0530 Wed, 24 Sep 2008 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=565 For goods made on job work the job worker is the manufacturer for the purpose of notifications 34/2003 CE and 35/2003 CE; exemption thresholds apply to the job worker's total clearances, with value determined under statutory valuation rules. If aggregate clearances exceed the threshold, exemption ceases and duty is payable, requiring the trader who commissions job work to register and discharge duty or follow prescribed procedures. Cutting alone does not constitute manufacture where finishing by the job worker creates the marketable readymade garment, and units availing these notifications may not send inputs or semi finished goods duty free for job work. Circulars Central Excise Thu, 30 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=565