14 December 2010
Whether is it possible to export goods directly from a job worker? If yes, what is the procedure?
e.g. Assessee, in Maharashtra, has sent goods to a job worker, in Karnataka, for machining and instructed to Job Worker to deliver goods directly to Spain, on behalf of assessee. Purpose of this arrangement is to reduce transportation cost and time gap. All expenses are to be incurred by assessee including transportation. Whether such arrangement is possible under Customs or Excise Rule? If yes, please let me know what is the exact procedure to be followed by the assessee as well as Job Worker..
18 December 2010
A permission from your Deputy Commissioner is required to be taken for direct removal of goods from the job-workers premises under Rule 4(6) of the Cenvat Credit Rules.
The goods will be exported on the documents to be prepared by you.
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