https://www.taxtmi.com/circulars?id=945 Amendment requires that jobbing operations under the Duty Exemption Scheme follow the prescribed customs procedure for concessional import of capital goods used in manufacture of excisable goods rather than being carried out in a warehouse under Section 65. Where jobbing is undertaken by or through cottage or household industry at unspecified locations, the importer must execute a bond with surety or security to ensure compliance; customs will permit clearance subject to sampling, testing, and verification of imported material in resultant exported products, supported by declarations and consumption accounts. en-us Wed, 11 Dec 1996 00:00:00 +0530 Tue, 22 Jul 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=945 Amendment requires that jobbing operations under the Duty Exemption Scheme follow the prescribed customs procedure for concessional import of capital goods used in manufacture of excisable goods rather than being carried out in a warehouse under Section 65. Where jobbing is undertaken by or through cottage or household industry at unspecified locations, the importer must execute a bond with surety or security to ensure compliance; customs will permit clearance subject to sampling, testing, and verification of imported material in resultant exported products, supported by declarations and consumption accounts. Circulars Customs Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=945