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    <title>job work procedure of finsihed goods</title>
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    <description>Finished goods should not be sent for job work unless the need for further processing is an integral part of the manufacturing process and is recorded in the manufacturing process flow chart. Once goods have been entered and accounted as finished (for example in RG 1/DSA), they are treated as finished goods and movements for job work after such accounting generally require prior special permission from the Commissioner of Central Excise.</description>
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