Notification No. 83 dated 11^th April 1994 (As amended by 18/97, 39/97, 7/98, 18/99, 36/99, 31/2000, Notification No. 17 dated 31^st March 2001, Notification No. 17 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 pubic 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) No. 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) manufactured in the factory as job work, 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 given an undertaking to the proper officer having jurisdiction over the factory of the job worker -

(a)��� that the specified goods received from the job worker shall be used in the factory of such supplier in or in relation to the manufacture of specified goods which are exempted from the whole of the 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, as if such goods were manufactured by the said supplier and sold on his own account:

Provided that the waste or bye product, if any, generated during the process of such job work shall also be exempt from the whole of the duty of excise leviable thereon under the said Schedule if-

(i)���� such waste or bye product is used by the job worker of the manufacture of the said specified goods within his factory; or

(ii)��� returned to the said supplier and are used in the factory of the said supplier in or in relation to the manufacture of the specified goods.