Notification No. 214/86-CE Dated 25/3/1986

Exemption to specified items if manufactured in a factory as a job work and used in the manufacture of final products

G.S.R. 547(E) In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), (herein after referred to as Special Importance Act), the Central Government, being satisfied that it is necessary in the public interest so to do hereby exempts goods specified in column (1) of the Table hereto annexed (herein after 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 (3) of the said Table, –

(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;

(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 supplied to the United Nations or an international organisation for their official use or supplied 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 Excise, dated the 28th August, 1995, from whole of the duty of excise leviable thereon, which is specified in the Schedules to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act.

(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 or Deputy 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 from his factory without payment of duty –

   (i)   under bond for export; 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) 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

(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 Central Excise duty leviable on the final products.

        Explanation I. – For the purpose’s 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.

TABLE

Description of inputs Description of final products
(1) (2)
All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than polyester filament yarn falling under heading No. 54.02, light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than matches

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Category : Excise Duty (4040)
Type : Notifications (15151) Notifications/Circulars (29873)

One response to “Notification No. 214/86-Central Excise Dated 25/3/1986”

  1. Giyaz says:

    What are the permissions needed to run a notebook making unit. And to dispatch the notebooks what bills are required.

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