Notification No. 84 dated 11^th April 1994 (As amended by 39/97, 7/98, 18/99, 36/99, 31/2000, 17/2001, Notification No. 24 dated 28^th March 2002, Notification No. 16 dated 1^st March 2003)

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods-

(i)���� of the description specified in the Annexure to the notification of the Government of India in the Ministry of finance (Department of Revenue) Nos. 8/2003-Central Excise dated the 1^st March 2003 and 9/2003-Central Excise dated the 1^st March 2003; or

(ii)��� falling under sub-heading 8413.11, 8413.12, 8413.13 and 8413.14 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the specified goods) cleared by a manufacturer to a place outside his factory for getting any job work done on such specified goods, from the whole of the duty of excise leviable thereon which is specified in the said Schedule subject to the condition that the supplier of the raw materials or semi-finished goods gives an undertaking to the proper officer having jurisdiction over the factory of the supplier -

(a)��� that the specified goods on return shall be used in the factory of the said supplier in or in relation to the manufacture of specified goods which are exempted from the whole or part of duty of excise leviable thereon under the aforesaid notifications under the said notification, or goods falling under heading numbers 74.17, 84.36, 84.37, 87.14 or 96.08 or sub-heading numbers 7321.90, 8424.10, 8424.91, 8481.20, 8481.92, 9017.10 or 9405.10 of the said Schedule as the case may be

(b)��� that in the event of his failure to do so, he undertakes to pay excise duty, if any, payable on such goods, but for the exemption contained in this notification.