Rule 6A. Procedure for allowing imported goods for job work

Official text

Rule 6A. Procedure forallowing imported goods for job work. —

(1)The importer shall send the imported goods except gold, jewellery and articles thereof; and other precious metals or stones for job work, for manufactureof goods, after giving an intimation in duplicate to the Jurisdictional CustomsOfficer of his intention to do so.

(2)The importer shall also specify the following particulars, namely: -

(i) name and address of the job worker;

(ii) nature and description of the job work to becarried on the imported goods in the manufacturing process;

(iii) quantity and description of the goods intendedto be sent to the job worker.

(3)The Jurisdictional Customs Officer shall forward a copy of the intimation alongwith the particulars specified in sub-rules (1) and (2) to the concernedCustoms Officer under whose jurisdiction the premises of the job worker issituated.

(4)The importer shall send the goods to the premises of the job worker enclosing achallan, specifying the description and quantity of the goods.

(5)The maximum period for which the goods can be sent to the job worker shall besix months from the date of issue of challan specified in sub-rule (4).

(6)In case the importer is unable to establish that the goods sent for job workhave been used as per the particulars of job work referred in sub-rule (2), theJurisdictional Customs Officer shall take necessary action against the importerunder rules 8 and SA

(7)The job worker shall

(i) maintain an account ofreceipt of goods, manufacturing process undertaken thereon and the waste generated, if any, during such process;

(ii) produce the account details before theJurisdictional Customs Officer as and when required by the said officer;

(iii) after completion of the job work send theprocessed goods to the importer or to another job worker as directed by theImporter for carrying out the remaining processes, if any, under the cover of achallan or the challan of the principal manufacturer duly endorsed by him.