TMI BlogProcedure for processing of raw sugar into refined sugar by the job workers of ImportersX X X X Extracts X X X X X X X X Extracts X X X X ..... on under this entry is also available to imports of raw sugar made by any person who produces a valid contract with a sugar factory or refinery for its refining subject to the fulfilment of certain conditions. 2. It has been brought to the notice of the Board that some importers of raw sugar are unable to move stocks to Uttar Pradesh and are facing difficulties in following the Cenvat credit procedure or in complying with the conditions of the notification after importation as they are not in a position to transport the sugar to their own factories or to factories/refineries with whom they had entered into refining contracts prior to import. They have, therefore, requested that they may be allowed to send the raw augur to another factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner/Deputy Commissioner to permit him to - (a) send the imported sugar directly from the port of importation to any other sugar factory(ies) or refinery(ies) for being processed into refined sugar on job work basis subject to proper accountal. (b) clear the refined sugar from the premises of the job-worker on the condition that he (i.e. the principal manufacturer) would pay the duty leviable on such refined sugar. (ii) The application should contain the details of the Bill of Entry against which the import was made, the quantity imported, the name, address and registration number of the job-working sugar factory or refinery, the quantity of raw sugar to be sent to the job worker, and the likely quantity of ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce number and date of the AC/DC s permission for clearance from the job-worker s premises. The Invoice shall be marked as Clearance from job-worker s factory . The duplicate copy of the invoice shall be sent to the job worker s factory for accompanying the refined sugar. (vii) The job-worker shall keep proper records to account for the entire quantity of raw sugar received from the principal manufacturer on grain-to-grain basis. (viii) The duty liability on the refined sugar would rest with the principal manufacturer and it would be his responsibility to fully account for the imported stock and to pay duty on any shortages. (ix) While granting permission, the AC/DC may also impose other conditions as prescribed for operation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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