9911796707
TMI BlogAmendments in the Central Excise Rules, 2002X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing rule shall be inserted, namely:- "12AA. Job work in article of jewellery.- (1) Notwithstanding any thing contained in these rules, every person (not being an export-oriented unit or a unit located in special economic zone) who gets article of jewellery falling under heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Tariff Act), produced or manufactured on his behalf, on job work basis, (hereinafter referred to as '"the said person") shall obtain registration, maintain accounts, pay duty leviable on such goods and comply with all the relevant provisions of these rules, as if he is an assessee: Provided that the job worker may, at his option, agree to obtain reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty; under a challan, consignment note or any other document (herein referred to as 'document") with such information as specified in sub-rule (2) of rule 11 of the Central Excise Rules, 2002, duly signed by him or his authorised agent. (6) The responsibility in respect of accountability of the goods, referred to in sub-rule (5) shall lie on the said person. (7) Notwithstanding any thing contained in these rules, 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 unless he has exercised his option in terms of the proviso to sub-rule (1). (8) The job worker, with or without comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person Explanation 4.- For the removal of doubts, it is hereby clarified that if any goods or part thereof is lost, destroyed, found short at any time before the clearance of articles of jewellery falling under heading 7113 of the First Schedule to the Tariff Act or waste, by-products or like goods arising during the course of manufacture of such goods, the said person shall be liable to pay duty thereon as if such goods were cleared for home consumption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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