if a manufacturer clears goods(not sold) to to job worker further work with payment of duty....and then job worker send/clears finished goods to depots of manufacturer ,where goods sold...in this case who is liable for duty payment when goods r finally sold from depots???
in bangar it is said tht job worker is liable for duty payment on this final sale????is it right???i hv doubts???
duty is payable at the time of removal from factory of Job Worker on Normal selling price existing on same day at the depot of principal. person liable to pay depends on whether job work exemption is availed or not.
wht would be answer if job worker availed exemption,, and how can answer be change if job worker not availed exemption..
Normally Job worker is required to pay duty as he is the Manufacturer in this case. but if exemption is claimed then Principal will undertake to pay duty at the time of clearance.
thnx amanpreet.........
CAclubindia
