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    <title>Amendment in the Central Excise Rules, 2002</title>
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    <description>Amendments permit manufacturers of specified yarns, fabrics and readymade garments to remove goods under a proforma invoice (without duty details) provided a formal invoice is issued within five working days and both documents cross reference. Assessees availing value based exemptions or manufacturing specified textiles/garments must file quarterly production and removal returns. New Rule 12B governs job work: the owner (except EOUs/SEZs) must register, maintain accounts and pay duty unless the job worker elects to assume those obligations or acts as agent; movement of goods requires signed serially numbered documents and job worker acknowledgements, with owner liable for duty on loss before clearance.</description>
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    <pubDate>Tue, 25 Mar 2003 00:00:00 +0530</pubDate>
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