Rule 9 - Job work in articles of jewellery or parts of articles of jewellery - Articles of Jewellery (Collection of Duty) Rules, 2016.

9. Job work in articles of jewellery or parts of articles of jewellery . - (1) A principal manufacturer who gets articles manufactured on his behalf, on job work basis shall obtain registration, maintain accounts, pay duty leviable on such articles and comply with all the relevant provisions of these rules, as if he is an assessee. (2) The principal manufacturer may supply or cause to supply to a job worker any inputs or articles, so as to complete a part or whole of the process resulting in manufacture of articles under a challan, issue voucher or any other document which shall contain the following details, duly signed by the principal manufacturer or his authorised agent: (a) name and registration number of the principal manufacturer; (b) description and quantity of inputs or articles; (c) name of the person carrying the input or articles along with his signature and proof of identity; and (d) date of supply of inputs or articles. (3) The principal manufacturer shall maintain records for the inputs or articles received back from the job worker against the inputs or articles supplied to them. (4) The job worker shall not be required to get himself registered or shall not be required to maintain any record evidencing the processes undertaken for the sole purposes of undertaking job work under these rules. Explanation. - For the removal of doubts, it is hereby clarified that if any articles are lost, destroyed, found short at any time before the sale for the first time of the articles, the principal manufacturer shall be liable to pay duty thereon as if such articles were sold for home consumption for the first time from the registered premises or centrally registered premises or branches of such centrally registered premises, at a value equal to cost of raw material plus job charges paid by the principal manufacturer in case he had got such articles manufactured on job work basis. In other cases, the value of such articles shall be the value of raw materials plus the making charges charged by the manufacturer for similar articles.