Direct Export from Job Worker's Premises

Prakash (Professional) (211 Points)

08 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..

Thanking You.