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    <title>JOB WORK OF POWDER COATING</title>
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    <description>Powder coating job work where goods are received from a manufacturer and returned to that manufacturer within the job-work period is not treated as manufacture for central excise and ordinarily attracts no excise duty on the job worker; intermediate production processes including powder coating are exempt from service tax if the principal manufacturer pays the appropriate duty on the processed goods or on goods incorporating them, whereas if the process amounts to manufacture or appropriate duty is not paid, alternate excise/service tax consequences arise.</description>
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      <description>Powder coating job work where goods are received from a manufacturer and returned to that manufacturer within the job-work period is not treated as manufacture for central excise and ordinarily attracts no excise duty on the job worker; intermediate production processes including powder coating are exempt from service tax if the principal manufacturer pays the appropriate duty on the processed goods or on goods incorporating them, whereas if the process amounts to manufacture or appropriate duty is not paid, alternate excise/service tax consequences arise.</description>
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      <law>Central Excise</law>
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