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    <title>jobwork to RG1</title>
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    <description>The issue is whether goods returned after jobwork should be recorded in RG-1 under the manufacturer column and reported in ER-1, requiring assessment of whether the goods are finished or require further processing, whether critical manufacturing steps have been outsourced, and whether jobwork charges are included in the assessable value; transparent ER-1 reporting is noted and consultation with seniors and counsel is recommended to confirm correct classification and valuation.</description>
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      <description>The issue is whether goods returned after jobwork should be recorded in RG-1 under the manufacturer column and reported in ER-1, requiring assessment of whether the goods are finished or require further processing, whether critical manufacturing steps have been outsourced, and whether jobwork charges are included in the assessable value; transparent ER-1 reporting is noted and consultation with seniors and counsel is recommended to confirm correct classification and valuation.</description>
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