Job work in articles of precious metals falling under heading 7114 of the First Schedule to the Tariff Act

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....y duty leviable on such goods and comply with all the relevant provisions of these rules, as if he is an assessee.] ^2[****] (2) If the said person desires clearance of excisable goods for home consumption or for exports from the premises of the job worker, he shall pay duty on such excisable goods and prepare an invoice, in the manner referred to in rules 8 and 11 respectively except for mentioning the date and time of removal of goods on such invoice. (3) The original and the duplicate copy of the invoice so prepared shall be sent by him to the job worker from whose premises the excisable goods after completion of job work are intended to be cleared, before the goods are cleared from the premises of the job worker. (....

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....to sub-rule (1). (8)  The job worker, with or without completing the job work may,-             (i)  return the goods without payment of duty to the said person; or             (ii) clear the goods for home consumption or for exports;       subject to receipt of an invoice from the said person, as mentioned in sub-rule (4). (9) The job worker shall clear the goods after filling in invoice the time and date of removal and authentication of such details. The rate of duty on such goods shall be the rate in force on date of removal of such goods from the premises of t....

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....oods, the said person shall be liable to pay duty thereon as if such goods were cleared for home consumption.   *********** Notes: • Substituted vide notification no. 8/2011 CE(NT) dated 24.3.2011, before it was read as, "jewellery falling under heading 7113" 2. Omitted vide notification no. 8/2012 CE(NT) dated 17-3-2012, before it was read as, "Provided that the job worker may, at his option, agree to obtain registration, maintain accounts, pay the duty leviable on such goods, prepare the invoice and comply with the other provisions of these rules and in such a case the provisions of these rules shall not apply to the said person." 3. Omitted vide notification no. 8/2012 CE(NT) dated 17-3-2012, before it wa....