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Date: 25-03-1986
Notification No: Central Excise Notification No 214/1986
Issuing Authority: Central Excise  
Type: Tariff
File No:
Subject: Job Work
Job Work

Notification No. 214 dated 25th March 1986 (As amended by 218/86, 350/86, 12/87, 81/87, 204/87, 145/90, 79/91, 60/94, 117/94, 133/94, 68/95, 91/95, 20/96, 59/97, 60/97, 35/2000, Notification No. 49 dated 16th September 2002, Notification No. 16 dated 1st March 2003)

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods specified in column (1) of the Table hereto annexed (hereinafter referred to as the said goods) manufactured in a factory as a job work and: -

(a) used in relation to the manufacture of final products specified in column (2) of the said Table, or

(i) on which duty of excise is leviable in whole or in part; or

(ii) for removal to a unit in a free trade zone or to a hundred per cent export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or for supply to the United Nations or an international organisation for their official use or for supply to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-Central Excises, dated the 28th August, 1995, or

(iii) for removal under bond for export, or

(iv) by a manufacturer of dutiable and exempted final products, after discharging his obligation in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or

(b) cleared as such from the factory of the supplier of raw materials or semi-finished goods-

(i) on payment of duty for home consumption (on which duty of excise is leviable whether in whole or in part); or

(ii) without payment of duty under bond for export; or

(iia) by a manufacturer of dutiable and exempted final products, after discharging his obligation in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or

(iii) without payment of duty to a unit in a free trade zone or to a hundred per cent export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or supply to the United Nations or an international organisation for their official use or supply to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-Central Excises, dated the 28th August, 1995,

from the whole of the duty of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

(2)��� The exemption contained in this notification shall be applicable only to the said goods in respect of which, -

(i) The supplier of the raw materials or semi-finished goods gives an undertaking to the Assistant Commissioner of Central Excise having jurisdiction over the factory of the job worker that the said goods shall be-

(a) used in or in relation to the manufacture of the final products in his factory; or

(b) removed without payment of duty under bond for export from his factory ; or

(c) removed on payment of duty for home consumption from his factory; or

(d) used in the manufacture of goods of the description specified in column (1) of the Table hereto annexed by another job worker for further use in any of the manner provided in clause (a), (b) and (c) as above.

(ii) the said supplier produces evidence that the said goods have been used or removed in the manner prescribed above; and

(iii) the said supplier undertakes the responsibilities of discharging the liabilities in respect of the Central Excise duty leviable on the final products.

Explanation I: For the purposes of this notification, the expression �job work� means processing or working upon of raw materials or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process.

Description of inputs

Description of final products

(1)

(2)

All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol.

 

All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely: -

(i) matches;

(ii) fabrics of cotton or man-made fibres falling under Chapter 52, Chapter 54 or Chapter 55 of the First Schedule to the said Act.

(iii) fabrics of cotton or man made fibres falling under heading No. 58.01, 58.02, 58.06 (other than goods falling within sub-heading No. 5806.20), 60.01 or 60.02 (other than goods falling within sub-heading No. 6002.10) of the Schedule to the Act.

 

       

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