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Customs Instructions
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....n No. 81/95- Customs dated the 31st March, 1995 has been amended by Notification No. 87/96-Cus. dated the 18th November, 1996(Copy enclosed)1 to provide that jobbing operations would not be carried out in a Ware House under the provisions of Section 65 of the Customs Act. The amendment provides that jobbing on goods imported under Notification No. 81/95-Customs can be undertaken in accordance with....
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....ases where material imported in terms of the notification is distributed to job-workers for doing some operations in their own premises. In all such cases monitoring of endues would require to be done by the customs authorities in terms of bond executed by the importer. While permitting clearance of goods in such cases, care should be taken to draw samples of the imported goods for testing/ compar....