Duty payable on removal

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..... able, shall be removed without payment of duty from any place, where they are produced or manufactured, or from a warehouse, unless otherwise provided: 1[2[(1A) Notwithstanding anything contained in sub-rule (1), every person who gets the goods, falling under Chapter 61 or 62 or 63 of the First Schedule to the Tariff Act, produced or manufactured on his account on job work, shall pay the duty le .....

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..... e manufacture of any commodity, whether or not excisable, shall pay the duty leviable on such molasses, in the same manner as if such molasses have been produced by the procurer. (3) ***** (4) Notwithstanding anything contained in sub-rule (1), 3[Principal Commissioner or Commissioner, as the case may be] may, in exceptional circumstances having regard to the nature of the goods and shortage o .....

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..... n: Provided that such person may authorize the job worker to pay the duty leviable on such goods on his behalf and the job worker so authorized may undertake to discharge all liabilities and comply with all the provisions of these rules: Explanation.- For the purposes of this sub-rule, the expression "job worker" means a person engaged in manufacture, or undertaking any process on be .....

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