| Date: |
11-12-1996
|
| Notification No: |
Customs Circular No 61/1996
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Amendment of Notification No. 81/ 95-Customs dated 31st March 1995 relating to jobbing under Duty Exemption Scheme
|
|
Amendment of Notification No. 81/ 95-Customs dated 31st March 1995
relating to jobbing under Duty Exemption Scheme
Circular No. 61 dated 11th
December 1996
Notification No.
81/ 95-Customs dated the 31st March 1995 has been amended by
Notification No. 87/ 96-Cus dated the 18th November, 1996 (Copy enclosed) 1 to
provide that jobbing operations would not be carried out in a Ware House under
the provisions of Section 65 of the Customs Act. The amendment provides that
jobbing on goods imported under Notification No. 81/ 95-Customs can be
undertaken in accordance with the procedure prescribed in the Customs (Import of
Capital Goods at Concessional Rate of Duty for manufacture of Excisable Goods)
Rules, 1996.
2. A
proviso has been added by the amending notification stating that where jobbing
is undertaken by, or through Cottage Industry, and the operations are not
carried out in any specific premises, the importer shall be repaired to execute
a Bond with surety/ security for complying with conditions specified in the
notification. The purpose of this proviso is to permit jobbing operations by the
importers undertaking in Cottage or Household sector, who are not under excise
control, i.e. where jobbing is to be done at various unspecified locations, and
no supervision by Central excise authorities is possible. An example of such
operations shall be cases where material imported in terms of the notification
is distributed to job-workers for doing some operations in their own premises.
In all such cases monitoring of endues would require to be done by the customs
authorities in terms of bond executed by the importer. While permitting
clearance of goods in such cases, care should be taken to draw samples of the
imported goods for testing/ comparison with the resultant products to be
exported. The fact of imported material in the resultant product must be
verified based on the result of the test/ comparison, and also the declaration
and account of consumption submitted by the importer. Appropriate conditions may
be incorporated in the bond to be executed for ensuring the compliance with this
condition.
Suitable Public
Notice for information of the trade and Standing orders for field staff may
kindly be issued.
|
|
|