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Tamil Nadu
By Our Special Correspondent
In a press note, the Commissioner of Excise, K.C. Singh, clarified that yarn processors, powerlooms, hand processors and power processors doing only job work for others need not obtain excise registration or maintain records or pay duty. For such job workers, all formalities would be undertaken by the trader/master weaver/owner of the goods who gets the job work done. Movement of goods in such cases would be under a simple challan, a practise already followed by the trade. Such challans can be made in the local language also, besides English. The procedure permits movement of goods from one job worker to another and also final clearance from the job worker's premises. The job worker only has to make entries in the challan. The note points out that the trader/master weaver has been permitted to clear goods directly from the premises of the job worker on payment of duty. In case the job worker wants to clear goods on payment of duty, he can do so after obtaining excise registration and also authorise the trader/supplier to make payment of duty on his behalf. According to Mr. Singh, the procedure of registration (for those who would be paying duty) has been simplified. "There is no need for the assessee to visit the Central Excise office for this purpose. The help of the officer-bearers of the trade associations is solicited in this regard. Individual assessees can collect the forms from the associations, fill the same and hand it over to the office-bearers. The office-bearers can approach the jurisdictional Commissioners for instant registration of the units", he says. In case a person requires to pass on the credit on goods sold by him without their being manufactured by him, he can take registration as a registered dealer. The facility of endorsement of duty paying documents has been made available to those who are undertaking non-excisable or exempted processes. Such persons simply have to endorse the duty paying documents to the persons to whom they sell the goods. The press note also draws attention to other facilities like input credit in respect of stocks of inputs/finished goods lying in stock as of March 31, 2003, and a system of sending the goods on proforma invoice to the buyer in tune with the trade practice. Information on excise procedures can be accessed at www.cbec.gov.in and http://kalalchennai.tn.nic.in. Difficulties, if any, faced by the trade regarding law and procedures may be brought to the notice of the offices of the department here (28331122/28331155/24364143/28331057).
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