https://www.taxtmi.com/circulars?id=7567 Excise duty on readymade garments is restructured to impose liability on the merchant manufacturer in job-work arrangements, who must register at the private storeroom/warehouse, discharge duty at removal from that registered premises, and comply with Central Excise rules. The merchant manufacturer may authorize a job-worker in writing to pay duty and must either claim actual CENVAT credit on inputs supplied to job-workers or, where infeasible, claim a deemed credit; the two credit options are mutually exclusive. SSI exemption and tariff valuation based on retail price are also provided. en-us Mon, 30 Apr 2001 00:00:00 +0530 Tue, 15 Sep 2009 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7567 Excise duty on readymade garments is restructured to impose liability on the merchant manufacturer in job-work arrangements, who must register at the private storeroom/warehouse, discharge duty at removal from that registered premises, and comply with Central Excise rules. The merchant manufacturer may authorize a job-worker in writing to pay duty and must either claim actual CENVAT credit on inputs supplied to job-workers or, where infeasible, claim a deemed credit; the two credit options are mutually exclusive. SSI exemption and tariff valuation based on retail price are also provided. Circulars Central Excise Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7567