Export of goods from Job-worker’s Premise - Central Excise Practice Manual (OLD) - Central Excise

Export of goods from Job-worker s Premise The goods sent for job work can be exported directly from the job worker s premises provided the job worker is Central Excise registrant. In case of export from the job worker s premises, sample of goods exported from the job worker s premises are required to be drawn and sent to Central Excise in charge of the EOU in order to enable verification of the fact that export goods contain inputs which were sent by the unit. Further export through third party is not permissible from job worker s premises. The waste/remnants arising out of such job work either can be brought back to the unit or can be sold in DTA from the job workers premises on payment of applicable duty. This facility has been provided to reduce the transaction cost of the EOUs.