Rule 12C - Maintenance of records and payment of duty by the independent weaver of unprocessed fabrics - Central Excise Rules, 2002

1 [12C. Maintenance of records and payment of duty by the independent weaver of unprocessed fabrics .- An independent weaver of unprocessed fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 of the First Schedule to the Tariff Act, may, at his option, authorize another person, on his behalf, to maintain accounts, pay duty, prepare invoice and comply with any of the provisions of these rules except that of rule 9: Provided that primary responsibility to comply with the provisions of these rules shall lie with the said independent weaver and in case of short payment or non-payment of duty on such unprocessed fabrics, consequences and penalties shall apply both to the said independent weaver and his authorized agent. Explanation.- Independent weaver means a weaver who works on his own, purchases the yarn himself and sells the grey fabrics manufactured by him. ] --------------------- Notes:- 1. Inserted vide Not. 033/2003 - Dated 10-4-2003