(9)The job worker shall clear the goods after filling in invoice the time and date of removal and authentication of such details. The rate of duty on such goods shall be the rate in force on date of removal of such goods from the premises of the job worker and no excisable goods shall be removed except under the invoice.Explanation 1. - For the purpose of this rule, "job worker" means a person engaged in manufacture or processing on behalf and under the instructions of the said person from any inputs or goods supplied by the said person or by any other person authorized by the said person, so as to complete a part or whole of the process resulting ultimately in manufacture of [articles of precious metals falling under heading 7114 of the First Schedule to the Tariff Act] [Substituted by Notification No. G.S.R. 734(E), No. 35/2016, dated 26.7.2016 (w.e.f. 1.3.2002).], and the term "job work" shall be construed accordingly.Explanation 2. - For the purposes of this rule, article of jewelery shall mean articles of jewelery on which brand name or trade name is indelibly affixed or embossed on itself.Explanation 3. - For the purposes of this notification, `brand name or trade name' means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.Explanation 4. - For the removal of doubts, it is hereby clarified that if any goods or part thereof is lost, destroyed, found short at any time before the clearance of [articles of precious metals falling under heading 7114 of the First Schedule to the Tariff Act] [Substituted by Notification No. G.S.R. 734(E), No. 35/2016, dated 26.7.2016 (w.e.f. 1.3.2002).] or waste, by-products or like goods arising during the course of manufacture of such goods, the said person shall be liable to pay duty thereon as if such goods were cleared for home consumption.][12-B. Job work in textiles and textile articles.- [* * * *] [Omitted by Notification No. 11/2004-C.E. (N.T.), dated 9.7.2004][12-BB. Procedure and facilities for large tax payer. [Inserted by Notification No. 18/2006-C.E. (N.T.), dated 30.9.2006]- Notwithstanding anything contained in these rules, the following procedure shall apply to a large tax payer-
