CIR NO.787/20/2004-CX, DT. 24/05/2004
- Document type
- Circular
- Reference no.
- K
- Dated
Bonafide technical and procedural mistakes by Job workers to be viewed leniently
Bonafide technical and procedural mistakes by Job workers to be viewed leniently
2. Representations have been received to the effect that the document prescribed for the purpose of movement of goods for job work should be suitably simplified taking into account the convenience of the trade and the local factors. It has also been represented that very often non-standard quantity of units is used for movement of goods based on tradition and such quantity may be accepted by the Department as long as the quantity of goods are properly accounted.
3. The suggestions of the trade and industry have been examined. In order to ensure smooth flow of trade, the Commissioners are advised to examine the local problems of the industry and accept simplified document for movement of goods as long as it contains the required details and also accept mentioning of non standard units of quantity which is predominantly followed by trade so long as the quantity of goods are accounted satisfactorily. Considering the fact that job-workers are generally small and may not be in a position to maintain proper accounts, any bonafide technical and procedural mistakes should be viewed leniently.
F.No.201/32/2004-CX.6
Yours faithfully
(NEERAV KUMAR MALLICK)
Under Secretary to the Government of India