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    <title>MOVEMENT ON JOB WORK CHALLAN</title>
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    <description>Where goods are sent for job work either on payment of duty or on challan without duty, the job worker is liable for excise on goods manufactured unless the principal furnisher gives the declaration under the relevant exemption notification exempting goods made by a job worker when returned to the principal or cleared for export or for home consumption on payment of duty. Patterns received on challan must be moved further on challan and the consignor who sent them bears responsibility for compliance and any breach.</description>
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      <description>Where goods are sent for job work either on payment of duty or on challan without duty, the job worker is liable for excise on goods manufactured unless the principal furnisher gives the declaration under the relevant exemption notification exempting goods made by a job worker when returned to the principal or cleared for export or for home consumption on payment of duty. Patterns received on challan must be moved further on challan and the consignor who sent them bears responsibility for compliance and any breach.</description>
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