Maintenance of records and payment of duty by the independent weaver of unprocessed fabrics [Rule 12C] :

An independent weaver of unprocessed fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58,or 60 of the First Schedule to the Central Excise Tariff Act can authorise another person to maintain accounts, pay duty, prepare invoice and comply with other provisions of these rules except Rule 9. However, the primary responsibility of complying with the provisions of these rules shall be with the independent weaver. In case of short payment or non-payment of duty on such unprocessed fabrics, the independent weaver and the authorised agent will bear the consequences and penalty.

Independent weaver is defined as a weaver who works on his own, purchases the yarn himself and sells the grey fabrics manufacture by him.