Sending goods for job work as excise importer

456 views 3 replies

Dear Sirs,

If a company registers as excise importer/dealer, are we allowed to send goods for Job Work under Notification No. 214/86, where the liability of excise will be on us post job work completion?

Basically, we send goods to job worker, job worker manufactures them (wants duty liability on us) and we dispatch to eventual client from job worker factory, while charging ED on our invoice.

Is an excise importer allowed to do this? or does one need registration as excise manufacturer? Job worker wants us to take excise liability and wants their exposure to be only limited to manufacturing goods.

Please help!

Thanks

 

Replies (3)

The fact that you supply the good, means that your are merely a raw material supplier. You need to do at least 1 process of intial or final stage to be considered as a manufacturer in normal course.

However the CCR allows for part of full job work.

There is however a 1 year permission under rule 4(6) fo the cenvat credit rules to remove goods directly from the job workers factory.  

Not sure whether this transaciton can be done under Not 214/86. Maybe not.

Possibly a special pemrisison from Commissioner could be applied for to complete the transpaction if purely of supply and manufacture by others.

Thanks. But my question was slightly different. Can we register as an excise importer and THEN send out imported goods for job work?

If we can do this, can we keep liability of excise at our end instead of the job worker?

Best Regards,

Nirav

May not be possible.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
Featured 18 July 2026
CA Articleship

apricus india

Mumbai

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
ARTICLESHIP 23 July 2026
Article

Gianender & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details