Facility of Supporting Manufacturer(s) / Jobber / co-licensee

4.16

Imported material may be used in any unit of holder of Advance Authorisation or Non Transferable DFIA (subject to condition of paragraph 4.5 of this Handbook) or jobber / supporting manufacturer provided same is endorsed on Authorisation by RA. If applicant desires to have name of any manufacturer or jobber added to Authorisation, he may apply. Such endorsement shall be mandatory where prior import before export is a condition for availing Advance Authorisation / DFIA scheme and Authorisation holder desires to have material processed through any other manufacturer or jobber.

Upon such endorsement made by RA, Authorisation holder and co- Authorisation holder shall jointly and severally be liable for completion of EO. Any one of co-Authorisation holders may import goods in his name or in joint names. BG / LUT shall also be furnished in their joint names.

However if Authorisation holder is registered with Central Excise, he has an option of getting names of jobber endorsed by Central Excise as per Central Excise Rules in lieu of RA’s endorsement. In case manufacturer exporter holding authorisation is not registered / not required to be registered with Central Excise authority, job work may be allowed as per Central Excise Rules and regulations, without insisting for endorsement of supporting manufacturer’s name. However, Authorisation holder shall be solely responsible for imported items and fulfillment of EO.

In case BG / LUT has been redeemed, Advance Authorization holder can get duty free inputs processed from any manufacturer under Actual User condition as per job work regulations prescribed under Central Excise Rules. However such restriction shall not be applicable in case of transferable DFIA holder.