https://www.taxtmi.com/circulars?id=64606 Only inputs may be sent out from a Section 65 unit for job work; capital goods may be sent out only for repair with bond officer permission. Job work requires prior deposit and accounting of imported goods in the Section 65 premises, preservation of identity during processing, return or export/clearance in line with MOOWR procedures and GST timelines, and maintenance of prescribed records. The bond remains in force; violations will be deemed home consumption with duties, interest and penalties. Section 65 units may perform job work for others and may source goods from FTWZ/SEZ following applicable procedures. en-us Wed, 04 Nov 2020 00:00:00 +0530 Thu, 17 Dec 2020 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64606 Only inputs may be sent out from a Section 65 unit for job work; capital goods may be sent out only for repair with bond officer permission. Job work requires prior deposit and accounting of imported goods in the Section 65 premises, preservation of identity during processing, return or export/clearance in line with MOOWR procedures and GST timelines, and maintenance of prescribed records. The bond remains in force; violations will be deemed home consumption with duties, interest and penalties. Section 65 units may perform job work for others and may source goods from FTWZ/SEZ following applicable procedures. Circulars Customs Wed, 04 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64606