Permission for Job work - Central Excise Practice Manual (OLD) - Central Excise

Permission for Job work The permission for job work is granted by the jurisdictional Assistant Commissioner of the EOUs. The permission is valid for one year. The goods sent for job work has to be brought back to the unit within a period of 90 days. However, in the deserving case, there is provision for extension of time limit of 90 days. There is a mandatory requirement of retention of sample of goods being sent out for job work as well as goods received after job work so that it may be ensured that there is no replacement during the process of subcontracting. Such samples are required to be retained in the Central Excise Range office for at least six months. However, in the case of gems and jewellery, there is no requirement of drawal of sample.