https://www.taxtmi.com/circulars?id=64508 Clarifies that only inputs may be sent from a Section 65 unit for job work while capital goods may be sent out only for repair with bond officer permission; job work requires prior deposit and accounting of imported goods, identification/correlation after job work, return/export/clearance under MOOWR procedures, duty treatment of scrap, timelines aligned with GST, and maintenance of prescribed accounts. The bond remains in force and violations trigger deemed home-consumption clearance with duties, interest and penalties. Section 65 units may perform job work for others and may source goods from SEZ/FTWZ following applicable procedures. en-us Tue, 27 Oct 2020 00:00:00 +0530 Wed, 28 Oct 2020 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64508 Clarifies that only inputs may be sent from a Section 65 unit for job work while capital goods may be sent out only for repair with bond officer permission; job work requires prior deposit and accounting of imported goods, identification/correlation after job work, return/export/clearance under MOOWR procedures, duty treatment of scrap, timelines aligned with GST, and maintenance of prescribed accounts. The bond remains in force and violations trigger deemed home-consumption clearance with duties, interest and penalties. Section 65 units may perform job work for others and may source goods from SEZ/FTWZ following applicable procedures. Circulars Customs Tue, 27 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64508