Government of India, Ministry of Finance, Department of Revenue, New Delhi, Notification No.18/2001-C.Ex.(NT) vide F.No.B-4/5/2001-TRU, dated 30.4.2001, is reproduced below for the guidance of the importers, clearing agents and trading staff.
C16/41/2001-AP (PORT) (S. SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. DY. COMMISSIONER OF CUSTOMS (APPG)
Notification No. 18/2001-Central Excise (N.T.)
G.S.R. (E).-In exercise of the powers conferred by sub-rule (2) of rule 174 of the Central Excise Rules, 1944, the Central Board of Excise and Customs, hereby exempts from the operation of the said rule 174 every job worker, who undertakes job work in respect of final products falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on behalf of any other person who shall pay the duty or duties of excise leviable on the said goods, under rule 7AA and comply with all procedural formalities and discharge all liabilities under the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, in respect of the goods manufactured on behalf of the said other person:
Provided that the above exemption shall not apply to the job worker who may be authorised to pay the duty of excise leviable on such final products manufactured by him on behalf of such other person in accordance with the proviso to rule 7AA of the said rules.
Explanation.- For the purposes of this proviso, the expression "job worker" shall have the meaning assigned to it in rule 7AA.
2. This notification shall come into force on the 1st day of May, 2001.