Job-workers of goods of Chapters 61-63 of Central Excise Tariff exempt from registration:

Every job worker who undertakes job work in relation to goods falling under Chapter 61, 62 or 63 of Central Excise Tariff on behalf of any other person who pay s the excise duty leviable on the said goods and comply with all procedural formalities under Central Excise Act, 1944, is exempt from obtaining registration.

However, the job worker who is authorised to pay excise duty on such final products manufactured by him on behalf of such other person, will have to register himself.

The term “job worker” shall have the meaning assigned to it in rule sub rule (1A) of rule 4 of Central Excise Rules, 2002.