Bonafide technical and procedural mistakes by Job workers to be viewed leniently

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..... article produced or manufactured on his account on job work basis subject to observance of conditions and procedures prescribed. The said person is required to send the goods for job work to a job-worker under a document as described in sub-rule (4) of the said rule. Sub-rule 4(b) of the said rule specifies the information required to be furnished in the said document used for the movement of goo .....

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..... pt mentioning of non standard units of quantity which is predominantly followed by trade so long as the quantity of goods are accounted satisfactorily. Considering the fact that job-workers are generally small and may not be in a position to maintain proper accounts, any bonafide technical and procedural mistakes should be viewed leniently. F.No.201/32/2004-CX.6 - Circular - Trade Notice - Publ .....

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