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    <title>Job work in articles of jewellery or parts of articles of jewellery</title>
    <link>https://www.taxtmi.com/acts?id=22043</link>
    <description>A principal manufacturer using job work must register, maintain accounts, pay duty and comply with the rules; supplies to job workers must be accompanied by a signed challan or equivalent showing principal&#039;s name and registration, description and quantity, carrier identity and date, and the principal must keep records of goods returned. Job workers need not register for undertaking job work. If articles are lost or destroyed before first sale, the principal is liable for duty valued as raw material cost plus job or making charges.</description>
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      <description>A principal manufacturer using job work must register, maintain accounts, pay duty and comply with the rules; supplies to job workers must be accompanied by a signed challan or equivalent showing principal&#039;s name and registration, description and quantity, carrier identity and date, and the principal must keep records of goods returned. Job workers need not register for undertaking job work. If articles are lost or destroyed before first sale, the principal is liable for duty valued as raw material cost plus job or making charges.</description>
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